{"data":{"id":"us-md/md.-code-tax-general-7.5-103","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 7.5–103","heading":"","body":"The digital advertising gross revenues tax rate is:\n(1) 2.5% of the assessable base for a person with global annual gross revenues of $100,000,000 through $1,000,000,000;\n(2) 5% of the assessable base for a person with global annual gross revenues of $1,000,000,001 through $5,000,000,000;\n(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\n(4) 10% of the assessable base for a person with global annual gross revenues exceeding $15,000,000,000.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=7.5-103","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"19ef6e3fc56217dcb9915e85565e81668c580b45fdeaf9759e23664f4c1577d6","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-7.5-102","next":"us-md/md.-code-tax-general-7.5-201"},"notice":"GroundRules: Original legal text. Not legal advice."}