35 Miss. Code R. § 4-04-10-100

Current through June 25, 2024

Section 35-4-04-10-100

The sale, rental or lease of specified digital products is taxed at the regular retail rate when:

1. The sale, rental or lease is to an end user;

2. The seller coveys the right of permanent or less than permanent use of the products transferred electronically; or

3. The sale is conditioned or not conditioned on continued payment.

35 Miss. Code. R. § 4-04-10-100