Volume 772, Page 2185 View pdf image |
WILLIAM DONALD SCHAEFER, Governor Ch. 401 1.] in a production activity[; or 2. for research and development, as defined in § 11-217 of this (iv) except for a foundation to support other machinery or equipment (2) a melting, smelting, heating, or annealing coke oven, aluminum furnace, 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 (2) "Research and development" does not include: (i) market research; (ii) research in the social sciences or psychology and other (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 [material that is to: (1) be consumed, mutilated, or tested to destruction in research and (2) become a component part of a product produced by] TANGIBLE SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect Approved May 27, 1993. - 2185 -
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Volume 772, Page 2185 View pdf image |
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