S.B. 664

VETOES

House Bill 1257, which was passed by the General Assembly and signed by me on May 27,
1993, accomplishes the same purpose. Therefore, it is not necessary for me to sign Senate
Bill 659.

Sincerely,

William Donald Schaefer

Governor

Senate Bill No. 659

AN ACT concerning

Sales and Use Tax - Exemption - Computer Programs

FOR the purpose of providing an exemption from the sales and use tax for sales of certain
computer programs; defining a term; and generally relating to applicability of the
sales and use tax to sales of certain computer programs.

BY adding to

Article - Tax - General

Section 11-225

Annotated Code of Maryland

(1988 Volume and 199.2 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND. That the Laws of Maryland read as follows:

Article -Tax - General

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.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
July 1, 1993.

May 27, 1993

The Honorable Thomas V. Mike Miller, Jr.             

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