2022 Maryland Statutes
Tax - General
Title 11 - Sales and Use Tax
Subtitle 2 - Exemptions
Section 11-217 - Research and Development Purpose

    (a)    (1)    In this section, “research and development” means:

            (i)    basic and applied research in the sciences and engineering; and

            (ii)    the design, development, and governmentally required pre-market testing of prototypes, products, and processes.

        (2)    “Research and development” does not include:

            (i)    market research;

            (ii)    research in the social sciences or psychology and other nontechnical activities;

            (iii)    routine product testing;

            (iv)    sales services; or

            (v)    technical and nontechnical services.

    (b)    The sales and use tax does not apply to a sale of tangible personal property, a digital code, or a digital product for use or consumption in research and development.

Disclaimer: These codes may not be the most recent version. Maryland may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.