Taxable professional services include but are not limited to:
1. Charges for installing, configuring, debugging, modifying, testing, or troubleshooting computer hardware, networks, programs or software, are taxable regardless of how such charges are billed.2. The recovery of damaged, deleted, or lost data or other services using ARCserve or Norton PC Tools or other similar computer programs or software.3. The initial charges for the training of user personnel or telephone support connected with the sale of computer hardware, programs, or software, are taxable regardless of when or where the services are provided.35 Miss. Code. R. § 4-05-06-201