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2013 Maryland Code
TAX - GENERAL
§ 11-225 - Computer programs


MD Tax-Gen Code § 11-225 (2013) What's This?

§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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