{"data":{"id":"us-md/md.-code-tax-general-11-217","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 11–217","heading":"","body":"(a) (1) In this section, “research and development” means:\n(i) basic and applied research in the sciences and engineering; and\n(ii) the design, development, and governmentally required pre-market testing of prototypes, products, and processes.\n(2) “Research and development” does not include:\n(i) market research;\n(ii) research in the social sciences or psychology and other nontechnical activities;\n(iii) routine product testing;\n(iv) sales services; or\n(v) technical and nontechnical services.\n(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 development.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=11-217","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"c0d843f1682d5d2cdfc09147a721909bc068dbec0080e055f127509d531c8e1a","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-11-216","next":"us-md/md.-code-tax-general-11-218"},"notice":"GroundRules: Original legal text. Not legal advice."}