Audience: Businesses
Persons with global annual gross revenues equal to or greater than $100,000,000 must pay a tax on the portion of those revenues derived from digital advertising services in the state of Maryland. This page contains the information you need to understand, file, and pay any DAGRT owed.
- Regulations. Regulations related to digital advertising gross revenues tax can be found in COMAR Title 03, Subtitle 12.
- File it! Report quarterly estimated tax due using Form 600D. Every person that reasonably expects its gross revenues derived from digital advertising services in the State to exceed $1,000,000 for the calendar year must make estimated digital advertising gross revenues tax payments.
- Pay it! Review the form instructions for submitting payment. If the amount of estimated tax due exceeds $10,000.00, payment by ACH (PDF) is required.
Digital Advertising Gross Revenues Tax Forms
2025 DAGR Tax Forms
| Number | Title | Description |
|---|
| 600D (PDF) | Declaration of Estimated Digital Advertising Gross Revenues Tax | Form used by a person to declare and remit estimated digital advertising gross revenues tax for calendar year 2025. |
| 600 (PDF) | Maryland Digital Advertising Gross Revenues Tax Return | Form used by a business to file or to amend a Digital Advertising Gross Revenues tax return for a specific tax year or period. |
| 600UP (PDF) | Underpayment of Estimated Digital Advertising Gross Revenues Tax | Form used by a business to calculate the amount of interest and penalty for failure to pay the required amount of estimated Digital Advertising Gross Revenues tax when due. |
2024 DAGR Tax Forms
| Number | Title | Description |
|---|
| 600D (PDF) | Declaration of Estimated Digital Advertising Gross Revenues Tax | Form used by a person to declare and remit estimated digital advertising gross revenues tax for calendar year 2024. |
| 600 (PDF) | Maryland Digital Advertising Gross Revenues Tax Return | Form used by a business to file or to amend a Digital Advertising Gross Revenues tax return for a specific tax year or period. |
| 600UP (PDF) | Underpayment of Estimated Digital Advertising Gross Revenues Tax | Form used by a business to calculate the amount of interest and penalty for failure to pay the required amount of estimated Digital Advertising Gross Revenues tax when due. |
2023 DAGR Tax Forms
| Number | Title | Description |
|---|
| 600D (XLSX) | Declaration of Estimated Digital Advertising Gross Revenues Tax | Form used by a business to declare, and remit estimated digital advertising gross revenues tax for calendar year 2023. |
| 600 (PDF) | Maryland Digital Advertising Gross Revenues Tax Return | Form used by a business to file or to amend a Digital Advertising Gross Revenues tax return for a specific tax year or period. |
| 600UP (PDF) | Underpayment of Estimated Digital Advertising Gross Revenues Tax | Form used by a business to calculate the amount of interest and penalty for failure to pay the required amount of estimated Digital Advertising Gross Revenues tax when due. |