(a) In this subtitle the following words have the meanings indicated. (b) "Cost of providing the system product" means the cost to: (1) create, develop, and produce a new system product in printed, hard copy, digital, or other format; or (2) reproduce an existing system product in printed, hard copy, digital, or other format. (c) "Governmental unit" means: (1) the State or a political subdivision, unit, or instrumentality of the State; (2) a unit or instrumentality of a political subdivision of the