- Maryland has adopted amendments to its digital advertising gross revenues (DAGR) tax regulation, effective March 2, 2026, clarifying the scope of the tax.
- The updated regulation specifies that taxable digital advertising services must be both programmatic and visually conveyed, largely aligning with previous guidance.
- It also provides guidance on “other comparable advertising services” and expands the “digital interface” definition to include advertising conveyed both on and off the internet.
Source PwC
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