Section 35-4-05-06-101 - Computer Program and Software1.a. "Computer Program" is a series of instructions that are coded for acceptance or use by a computer system which are designed to permit the computer system to process data and provide results and information. The series of instruction may be contained in or on magnetic tapes, printed instructions, or other tangible or electronic media or downloaded via the Internet. This definition includes computer game cartridges which allow certain games to be played on a television set through interaction with a computer or on home computers. b. "Computer Software" is a collection of computer programs which work in cooperation with one another to perform automated tasks.2. Rate and Application of the Tax a. The gross income received from computer program or software sales and services is taxable at the regular retail rate of sales tax. Computer program license fees (one-time or annual) and/or maintenance contract income are taxable regardless of how billed. Taxable services also include the design and creation of a web page regardless of the location of the hosting server.b. The principal line of business of the seller is not material when determining the taxability of sales of computer programs or software. Any bank, savings and loan or other thrift institution, accounting firm, computer program developer, dealer or other person is deemed to be a retailer when selling computer programs or software at retail to the final user or consumer.35 Miss. Code. R. § 4-05-06-101