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§ 11-217. Research materials

West's Annotated Code of MarylandTax-GeneralEffective: May 30, 2021

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 11. Sales and Use Tax (Refs & Annos)
Subtitle 2. Exemptions (Refs & Annos)
Effective: May 30, 2021
MD Code, Tax - General, § 11-217
§ 11-217. Research materials
Research and development defined
(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.
Exemption
(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.

Credits

Added as Tax-General § 11-216 by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Renumbered as Tax-General § 11-217 by Acts 1988, c. 337, § 1. Amended by Acts 1989, c. 696; Acts 1990, c. 6, § 2; Acts 1993, c. 401; Acts 2021, c. 38, § 1, eff. March 14, 2021; Acts 2021, c. 669, § 1, eff. May 30, 2021.
Formerly Art. 81, §§ 324, 326, 375.
MD Code, Tax - General, § 11-217, MD TAX GENERAL § 11-217
Current with all legislation from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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