{"data":{"id":"us-md/md.-code-local-government-20-201","jurisdiction":"us-md","citation":"Md. Code, Local Government § 20–201","heading":"","body":"(a) This section applies to a political subdivision of the State that is\nauthorized to impose a sales tax.\n(b) Except as part of the imposition of a sales tax generally on business\ntransactions and businesses, a political subdivision may not impose a sales tax on\nadvertising transactions or advertisers.\n(c) A political subdivision may not impose a sales tax on advertising\ntransactions or advertisers at a rate that exceeds the rate under a sales tax imposed\ngenerally on other business transactions or other businesses by the political\nsubdivision.","path":["Article - Local Government"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg\u0026section=20-201","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:58Z","sha256":"1d570caa673e31f2b76e26802abb0aa6d95bd6f5c729af04cf435c422414556c","source_id":"us-md","stale":false,"prev":"us-md/md.-code-local-government-20-127","next":"us-md/md.-code-local-government-20-202"},"notice":"GroundRules: Original legal text. Not legal advice."}