Maryland Tax - General Section 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.