Search
Bill number does not exist. Enter a vaild keyword.

Statutes Text

Article - Tax - General




§11–217.

    (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.

    (b)    The sales and use tax does not apply to a sale of tangible personal property for use or consumption in research and development.