Maryland Statutes
§ 11-217
(a)(1) In this section, “research and development” means:
(i)basic and applied research in the sciences and engineering; and
(ii)the design, development, and governmentally required pre-market testing of prototypes, products, and processes.
(2)“Research and development” does not include:
(i)market research;
(ii)research in the social sciences or psychology and other nontechnical activities;
(iii)routine product testing;
(iv)sales services; or
(v)technical and nontechnical services.
(b)The sales and use tax does not apply to a sale of tangible personal property, a digital code, or a digital product for use or consumption in research and developm
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Nearby Sections
15
§ 11-101
§ 11-101§ 11-102
§ 11-102§ 11-103
§ 11-103§ 11-104
§ 11-104§ 11-105
§ 11-105§ 11-106
§ 11-106§ 11-108
§ 11-108§ 11-109
§ 11-109§ 11-1A-01
§ 11-1A-01§ 11-1A-02
§ 11-1A-02§ 11-1A-03
§ 11-1A-03§ 11-1A-04
§ 11-1A-04§ 11-1A-05
§ 11-1A-05§ 11-1A-06
§ 11-1A-06§ 11-201
§ 11-201