§11–225.

    (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.

    (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:

        (1)    reproduced for sale; or

        (2)    incorporated in whole or in part into another computer program intended for sale.