Md. Code, Tax - General § 7.5-103
Md. Code, Tax - General § 7.5-103
in effect§7.5–103.
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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=7.5-103&enactments=falseFetched: 10/17/2026