Md. Code, Tax - General § 11-225
This is the official text of Md. Code, Tax - General § 11-225, part of Maryland’s Code, Tax - General — governs state taxation.
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§11–225.
Official statutory text
(a) In this section, “computer program” means a set of statements or instructions to be used directly or indirectly in a computer in order to bring about a certain result.
(b) The sales and use tax does not apply to a sale of a computer program that is legally permitted to be and is intended to be:
(1) reproduced for sale; or
(2) incorporated in whole or in part into another computer program intended for sale.
(b) The sales and use tax does not apply to a sale of a computer program that is legally permitted to be and is intended to be:
(1) reproduced for sale; or
(2) incorporated in whole or in part into another computer program intended for sale.
Status: in_force · Read it on the official government site
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