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Sales tax in MD for product registration codes?

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Hi,

Does anyone know of an attorney in Maryland who is knowledgeable about software and sales tax? Basically I need to know if I need to charge sales tax when selling a registration code which enables all features of a digitally delivered demo.

Alternatively, if anyone has experience in these matters I'd be happy to hear what you've found, especially if you have a source to which you can direct me.

So far I've heard "Gosh, that's a good question" and "Um, let me get back to you on that" (and I never heard back). It appears there are questions about whether this is sales or licensing and whether the code is tangible goods. I think I just need the right attorney who knows this stuff, and I'm hoping someone here can refer me to one.

Thanks!

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You could also directly call the government and ask them. I'd give more info but I'm in NJ (our tax department was quite happy to spend time on the phone explaining to me what exactly constitutes a taxable sale).

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