§ 20-201. Sales tax on advertising transactions or advertisers restricted

   (a) Scope of section. -- This section applies to a political subdivision of the State that is authorized to impose a sales tax.

(b) In general. -- Except as part of the imposition of a sales tax generally on business transactions and businesses, a political subdivision may not impose a sales tax on advertising transactions or advertisers.

(c) Limit on rate of tax. -- A political subdivision may not impose a sales tax on advertising transactions or advertisers at a rate that exceeds the rate under a sales tax imposed generally on other business transactions or other businesses by the political subdivision.

HISTORY: An. Code 1957, art. 24, § 9-201; 2013, ch. 119, § 2.