§ 11–225
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 11-225 (2026)
Title 11. Sales and Use Tax
Subtitle 2. Exemptions
§ 11–225LinkCopy Citation
(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.