Md. Code Regs. 21.09.01.06

Current through Register Vol. 51, No. 21, October 18, 2024

Section 21.09.01.06 - Advertising

A. Advertising costs are those incurred in using any advertising media when the advertiser has control over the form and content of what will appear, the media in which it will appear, or when it will appear. Advertising media includes newspapers, magazines, radio, television, direct mail, trade papers, billboards, window displays, conventions, exhibits, free samples, and the like. All advertising costs except those set forth below are unallowable.

B. The only allowable advertising costs are those for:

(1) The recruitment of personnel;

(2) The procurement of scarce items;

(3) The disposal of scrap or surplus materials;

(4) The listing of a business's name and location in a classified directory;

(5) Notices or advertisements required by law or regulations; and

(6) The delivery of public service.

Md. Code Regs. 21.09.01.06