Md. Code, Tax - General § 11–246

(a) (1) In this section the following words have the meanings indicated.

(2) “Emerging technology development area” means the University of Maryland’s Discovery District located in Prince George’s County.

(3) “Qualified company” means a company that contracts with the University of Maryland’s Applied Research Laboratory for Intelligence and Security to develop systems and technologies to advance the use of quantum computers.

(b) The sales and use tax imposed on a taxable service described under § 11–101(m)(14) or (15) of this title does not apply to a sale:

(1) to a qualified company located in an emerging technology development area made in connection with the work of the company; or

(2) by a qualified company located in an emerging technology development area.