Maryland Code, TAX – GENERAL 7.5-103

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

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.