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Code · Maryland · Tax - General

§ 11-225

77 words·~1 min read·/md/tax-general/11-225

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§11–225.
(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.
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