{"data":{"id":"us-md/md.-code-tax-general-7.5-102","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 7.5–102","heading":"","body":"(a) A tax is imposed on annual gross revenues of a person derived from digital advertising services in the State.\n(b) (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:\n(i) the numerator of which is the annual gross revenues of a person derived from digital advertising services in the State; and\n(ii) the denominator of which is the annual gross revenues of a person derived from digital advertising services in the United States.\n(2) The Comptroller shall adopt regulations that determine the state from which revenues from digital advertising services are derived.\n(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.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=7.5-102","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"e73075608f5c05d4256eeea3cb50029086ce43073bc32ee82bef82f14236c884","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-7.5-101","next":"us-md/md.-code-tax-general-7.5-103"},"notice":"GroundRules: Original legal text. Not legal advice."}