{"data":{"id":"us-md/md.-code-tax-general-11-225","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 11–225","heading":"","body":"(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.\n(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:\n(1) reproduced for sale; or\n(2) incorporated in whole or in part into another computer program intended for sale.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=11-225","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"6073efeae50e717f2835f75c413dfcff85c3aa1ac242c6f425b7aa5dd69586a4","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-11-224","next":"us-md/md.-code-tax-general-11-226"},"notice":"GroundRules: Original legal text. Not legal advice."}