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Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Gen. § 11-225

§ 11-225

Official textmgaleg.maryland.gov

# (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.

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In this article (40 sections)
  1. gtg-11-206 · § 11-206
  2. gtg-11-207 · § 11-207
  3. gtg-11-208 · § 11-208
  4. gtg-11-209 · § 11-209
  5. gtg-11-210 · § 11-210
  6. gtg-11-211 · § 11-211
  7. gtg-11-212 · § 11-212
  8. gtg-11-213 · § 11-213
  9. gtg-11-214.1 · § 11-214.1
  10. gtg-11-214 · § 11-214
  11. gtg-11-215 · § 11-215
  12. gtg-11-216 · § 11-216
  13. gtg-11-217 · § 11-217
  14. gtg-11-218 · § 11-218
  15. gtg-11-219 · § 11-219
  16. gtg-11-220 · § 11-220
  17. gtg-11-221 · § 11-221
  18. gtg-11-222 · § 11-222
  19. gtg-11-223 · § 11-223
  20. gtg-11-224 · § 11-224
  21. gtg-11-225 · § 11-225
  22. gtg-11-226 · § 11-226
  23. gtg-11-227 · § 11-227
  24. gtg-11-228 · § 11-228
  25. gtg-11-229 · § 11-229
  26. gtg-11-230 · § 11-230
  27. gtg-11-231 · § 11-231
  28. gtg-11-232 · § 11-232
  29. gtg-11-233 · § 11-233
  30. gtg-11-235 · § 11-235
  31. gtg-11-236 · § 11-236
  32. gtg-11-237 · § 11-237
  33. gtg-11-238 · § 11-238
  34. gtg-11-239 · § 11-239
  35. gtg-11-240 · § 11-240
  36. gtg-11-241 · § 11-241
  37. gtg-11-242 · § 11-242
  38. gtg-11-243 · § 11-243
  39. gtg-11-244 · § 11-244
  40. gtg-11-245 · § 11-245
Full table of contents →