Md. Code, Local Gov't § 20-201
Md. Code, Local Gov't § 20-201
Maryland · Maryland Code, Local Government · Status: effective
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- Citation
- Md. Code, Local Gov't § 20-201, Maryland, version 1 as recorded 2026-09-29, yourstate.us, https://yourstate.us/provision/1782810
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Full text
(a) This section applies to a political subdivision of the State that is authorized to impose a sales tax.
(b) Except as part of the imposition of a sales tax generally on business transactions and businesses, a political subdivision may not impose a sales tax on advertising transactions or advertisers.
(c) A political subdivision may not impose a sales tax on advertising transactions or advertisers at a rate that exceeds the rate under a sales tax imposed generally on other business transactions or other businesses by the political subdivision.