§ 20-201
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/md/local-government/20-201A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§20–201.
(a)This section applies to a political subdivision of the State that is authorized to impose a sales tax.
(b)Except as part of the imposition of a sales tax generally on business transactions and businesses, a political subdivision may not impose a sales tax on advertising transactions or advertisers.
(c)A political subdivision may not impose a sales tax on advertising transactions or advertisers at a rate that exceeds the rate under a sales tax imposed generally on other business transactions or other businesses by the political subdivision.