Maryland Statutes
Tax - General
Title 7.5 - Digital Advertising Gross Revenues Tax

Subtitle 1 - Definitions; General Provisions

Section 7.5-101 - Terms Defined - (a) In this title the following words have the meanings...

Section 7.5-102 - Tax on Gross Revenues From Digital Advertising Services -- Apportionment Determination - (a) A tax is imposed on annual gross revenues of...

Section 7.5-103 - Digital Advertising Gross Revenues Tax Rate - The digital advertising gross revenues tax rate is: (1) 2.5%...

Subtitle 2 - Returns

Section 7.5-201 - Persons Required to File Returns -- Filing Declaration of Estimated Tax -- Quarterly Estimated Tax Returns -- Additional Information for Comptroller - (a) Each person that, in a calendar year, has annual...

Section 7.5-202 - Recordkeeping Requirements for Person Required to File Return - A person required to file a return under § 7.5–201...

Subtitle 3 - Tax Payment

Section 7.5-301 - Payment of Tax With Return -- Quarterly Payments by Person Filing Estimated Returns - (a) Except as provided in subsection (b) of this section,...