Miss. Code § 27-31-45

Current through the 2024 Regular Session
Section 27-31-45 - Computer software

Computer software shall be exempt from ad valorem taxation. For purposes of this section, computer software shall include any program or routine used to cause a computer to perform a specific task or set of tasks, including without limitation, system and application programs and all documentation related thereto.

Miss. Code § 27-31-45

Laws, 1991, ch. 532, § 1; Laws, 1992, ch. 514, § 1, eff. 7/1/1992.