<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="11-225" title_number="11" title_name="Sales and Use Tax" subtitle_number="2" subtitle_name="Exemptions">
  <level label="a">
    <text>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.</text>
  </level>
  <level label="b">
    <text>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:</text>
    <level label="1">
      <text>reproduced for sale; or</text>
    </level>
    <level label="2">
      <text>incorporated in whole or in part into another computer program intended for sale.</text>
    </level>
  </level>
</section>
