Maryland Statutes
§ 11-217
Maryland § 11-217
This text of Maryland § 11-217 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Md. Code Ann., Tax - General § 11-217 (2026).
Text
(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
§ 11-201Cite This Page — Counsel Stack
Bluebook (online)
Maryland § 11-217, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/11-217.