In this section, “research and development” means: basic and applied research in the sciences and engineering; and the design, development, and governmentally required pre-market testing of prototypes, products, and processes. “Research and development” does not include: market research; research in the social sciences or psychology and other nontechnical activities; routine product testing; sales services; or technical and nontechnical services. 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.