Md. Code, Tax - General § 11-225
Md. Code, Tax - General § 11-225
in effect(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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=11-225&enactments=falseFetched: 10/17/2026