§ 7.5-103
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/md/tax-general/7-5-103A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§7.5–103.
The digital advertising gross revenues tax rate is:
(1)2.5% of the assessable base for a person with global annual gross revenues of $100,000,000 through $1,000,000,000;
(2)5% of the assessable base for a person with global annual gross revenues of $1,000,000,001 through $5,000,000,000;
(3)7.5% of the assessable base for a person with global annual gross revenues of $5,000,000,001 through $15,000,000,000; and
(4)10% of the assessable base for a person with global annual gross revenues exceeding $15,000,000,000.