- Maryland Comptroller updates guidance on Digital Advertising Gross Receipts tax
- Changes effective January 1, 2026
- Tax applies to those with over $1,000,000 in annual gross revenues from digital advertising in Maryland
- Quarterly estimated tax returns and payments required on specific dates
- Annual return due April 15 of the following year
- Tax liability based on calendar year and global annual revenue
- Four tax rates based on global revenue
- Tax imposed on providers, not customers
- Entire purchase price of digital advertising services subject to tax
- Recordkeeping essential for calculating tax owed
- Applications for assessment revisions or refunds required before appeals
- Comptroller can correct erroneous assessments
- Refund claims must be filed within three years
- Electronic filing required for all returns after December 31, 2026
- Detailed records needed for audits, including apportionment and usage data
Source: salestaxinstitute.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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