(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.
Maryland Legal Code