Md. Code Ann., Tax-Gen. § 11-225 — § 11-225

(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.