2018 Maryland Code
Tax - General
Title 11 - Sales and Use Tax
Subtitle 2 - Exemptions
§ 11-219. Services
(a) Personal, professional, or insurance service. -- The sales and use tax does not apply to a personal, professional, or insurance service that:
(1) is not a taxable service; and
(2) involves a sale as an inconsequential element for which no separate charge is made.
(b) Custom computer software services. -- The sales and use tax does not apply to a sale of custom computer software services relating to procedures and programs that:
(1) otherwise are taxable under this title;
(2) are to be used by a specific person;
(3)
(i) are created for that person; or
(ii) contain standard or proprietary routines that incorporate significant creative input to customize the procedures and programs for that person; and
(4) do not constitute a program, procedure, or documentation that is mass produced and sold to:
(i) the general public; or
(ii) persons associated in a trade, profession, or industry.
(c) Optional computer software maintenance contracts. -- The sales and use tax does not apply to the sale of an optional computer software maintenance contract if the buyer does not have a right, as part of the contract, to receive at no additional cost software products that are separately priced and marketed by the vendor.
(d) Prepaid telephone calling arrangement. -- The sales and use tax does not apply to the use of a taxable service obtained by using a prepaid telephone calling arrangement.