Maryland Code, TAX – GENERAL 7.5-102
Terms Used In Maryland Code, TAX - GENERAL 7.5-102
- Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
- state: means :
(1) a state, possession, territory, or commonwealth of the United States; or
(2) the District of Columbia. See
(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.