{"data":{"id":"us-md/md.-code-tax-general-7.5-202","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 7.5–202","heading":"","body":"A person required to file a return under § 7.5–201 of this subtitle shall maintain records of digital advertising services provided in the State and the basis for the calculation of the digital advertising gross revenues tax owed.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=7.5-202","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"6ed3123e9e7f839c63ea7321cba58e97daad8510fe92a2c2d33efd83d95ac744","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-7.5-201","next":"us-md/md.-code-tax-general-7.5-301"},"notice":"GroundRules: Original legal text. Not legal advice."}