Section 35-4-05-06-100 - Computer Hardware1. "Computer Hardware" includes the components, accessories, machinery and equipment which constitute the physical computer assembly and the internalized instruction code which controls the basic operations (i.e. arithmetic and logic) of the computer and which causes the computer to execute instructions contained in system programs.2. Rate and Application of Tax Sales, leases, or rentals of computer hardware, parts, supplies, publications or other tangible personal property are taxable at the regular retail rate of sales or use tax unless otherwise exempt.
35 Miss. Code. R. § 4-05-06-100