Mississippi DOR Issues Sales Tax Notice to Purchasers of Computer Software, Computer Software Services

The Mississippi Department of Revenue (DOR) July 6 issued a sales and use tax notice to purchasers of computer software and computer software services. The notice includes information that: 1) S.B. 2449 of the 2023 Regular Session addressed the taxation of computer software and computer software services effective July 1; 2) the bill provides an exemption for remotely accessed software hosted on servers located outside of the state; 3) purchasers of computer software or computer software services can apply for a computer software direct pay permit; 4) the permit will allow the customer to purchase computer software or computer software ...