Section 11-225 - Computer programs.
§ 11-225. Computer programs.
(a) "Computer program" defined.- 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) Exemption.- 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.
[1993, ch. 403.]