Maryland Statutes
§ 7.5-102
Maryland § 7.5-102
JurisdictionMaryland
Article gtgTax - General
This text of Maryland § 7.5-102 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Md. Code Ann., Tax - General § 7.5-102 (2026).
Text
(a)A tax is imposed on annual gross revenues of a person derived from digital advertising services in the State.
(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:
(i)the numerator of which is the annual gross revenues of a person derived from digital advertising services in the State; and
(ii)the denominator of which is the annual gross revenues of a person derived from digital advertising services in the United States.
(2)The Comptroller shall adopt regulations that determine the state from which revenues from digital advertising services are derived.
(c)A person who derives gr
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Bluebook (online)
Maryland § 7.5-102, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/7.5-102.