Md. Code, Tax - General § 7.5-102
This is the official text of Md. Code, Tax - General § 7.5-102, part of Maryland’s Code, Tax - General — governs state taxation.
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§7.
Official statutory text
§7.5–102.
(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 gross revenues from digital advertising services in the State may not directly pass on the cost of the tax imposed under this section to a customer who purchases the digital advertising services by means of a separate fee, surcharge, or line–item.
(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 gross revenues from digital advertising services in the State may not directly pass on the cost of the tax imposed under this section to a customer who purchases the digital advertising services by means of a separate fee, surcharge, or line–item.
Status: in_force · Read it on the official government site
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