35 Miss. Code R. § 4-05-06-300
Current through June 25, 2024
Section 27-67-3(i), defines computer software programs as tangible personal property for use tax purposes. The regular rate of use tax is due and payable from every person using, storing, or consuming such property within this state, possession of which is acquired in any manner. However, software maintained on a server located outside the state and accessible for use only via the Internet is not taxable.
35 Miss. Code. R. § 4-05-06-300