In this section the following words have the meanings indicated. “Computer software” means any program or routine used to cause a computer to perform a specific task or set of tasks. “Computer software” includes: system and application programs; and database storage and management programs. “Embedded software” means computer instructions, known as microcode, that: reside permanently in the internal memory of a computer system or other equipment; and are not intended to be removed without terminating the operation of the computer system or equipment and removing a computer chip, a circuit, or another mechanical device. Except as provided in subsections (c) and (d) of this section, computer software and any documentation related to the computer software are not subject to valuation or property tax. The exemption under this section does not apply to computer software or its related documentation if: the computer software is embedded software; or the computer software is sold from stock in business in a tangible medium ready for use as is. When reporting personal property under Title 11 of this article, a business may not reduce the original cost of the computer hardware by the value of the computer software that is acquired as part of the purchase of computer hardware.