Section 11-217 - Research and development purpose(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 testing of prototypes, products, and processes.(2) "Research and development" does not include:(ii) research in the social sciences or psychology and other nontechnical activities;(iii) routine product testing;(v) technical and nontechnical services.(b) The sales and use tax does not apply to a sale of tangible personal property, a digital code, or a digital product for use or consumption in research and development.Amended by 2021 Md. Laws, Ch. 669,Sec. 1, eff. 5/30/2021.Amended by 2021 Md. Laws, Ch. 38,Sec. 1, eff. 3/12/2021.