Maryland Comptroller (USA) adopts rules for new digital advertising tax

Type: Legislation

The Maryland Comptroller of the Treasury issued a correction to its original notice of final action, adopting new rules to implement legislation enacted in 2021 that imposes a novel digital advertising gross revenues tax in Maryland on some businesses, using a device-based sourcing methodology for the new tax.

Effective date: July 1, 2021 

Source 1, Source 2

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