Imposing a tax on annual gross revenues derived from digital advertising services including advertisement services on a digital interface in the State; establishing a presumption that digital advertising services are provided in the State if the digital advertising services appear on a certain device of a certain user; requiring the Comptroller to distribute digital advertising gross revenues tax revenue to administer certain tax laws and the remainder to be distributed to The Blueprint for Maryland's Future Fund; etc.
Bill File Type: Regular
Effective Date(s): July 1, 2020
( 5-219 )
( 1-101, 13-1001, 13-1002, 13-1101, 13-402, 13-602, 13-702, 2-102, 2-4A-01, 2-4A-02, 7.5-101 through 7.5-301 )
Last Updated: 9/22/2020 2:01 PM