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Code · Maryland · Tax - General

§ 7.5-102

162 words·~1 min read·/md/tax-general/7-5-102

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§7.5–102.
(a)A tax is imposed on annual gross revenues of a person derived from digital advertising services in the State.
(1)For purposes of this title, the part of the annual gross revenues of a person derived from digital advertising services in the State shall be determined using an apportionment fraction:
(i)the numerator of which is the annual gross revenues of a person derived from digital advertising services in the State; and
(ii)the denominator of which is the annual gross revenues of a person derived from digital advertising services in the United States.
(2)The Comptroller shall adopt regulations that determine the state from which revenues from digital advertising services are derived.
(c)A person who derives gross revenues from digital advertising services in the State may not directly pass on the cost of the tax imposed under this section to a customer who purchases the digital advertising services by means of a separate fee, surcharge, or line–item.
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