Md. Code, Tax-Gen. § 7.5-103
Md. Code, Tax-Gen. § 7.5-103
Maryland · Maryland Code, Tax - General · Status: effective
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- Citation
- Md. Code, Tax-Gen. § 7.5-103, Maryland, version 1 as recorded 2026-09-29, yourstate.us, https://yourstate.us/provision/1789947
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Full text
The digital advertising gross revenues tax rate is:
(1) 2.5% of the assessable base for a person with global annual gross revenues of $100,000,000 through $1,000,000,000;
(2) 5% of the assessable base for a person with global annual gross revenues of $1,000,000,001 through $5,000,000,000;
(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
(4) 10% of the assessable base for a person with global annual gross revenues exceeding $15,000,000,000.