Maryland Statutes
§ 11-225
Maryland § 11-225
This text of Maryland § 11-225 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 § 11-225 (2026).
Text
(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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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 § 11-225, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/11-225.