Md. Code, Local Government § 20-201
Md. Code, Local Government § 20-201
in effect(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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg§ion=20-201&enactments=falseFetched: 10/17/2026