Proposed Amended Reg. Section 35.IV.5.06; Notice Filing, Miss. Dept. of Rev. (9/24/21). The Mississippi Department of Revenue proposed changes to its sales and use tax rule on computer equipment, software, and services to clarify the tax treatment of computer software and services when delivered through cloud computing. Under the proposal, sales of software or software services transmitted by the internet to a destination outside of Mississippi where the first use of such software or software services by the purchaser occurs outside of Mississippi is exempt from Mississippi sales tax. Additionally, taxable services include “the design and creation of a web page regardless of the location of the hosting server and certain services, delivered through SaaS, PaaS, IaaS and other cloud computing models.” Requests for an oral proceeding on the proposal must be submitted within 20 days after its September 24 filing, and written comments on the proposal must be submitted within 25 days after its September 24 filing. Please contact us with any questions.
Source Deloitte
Latest Posts in "United States"
- Utah Expands Sales Tax to Streaming, Digital Content, and Subscription Services Starting July 2026
- Colorado Supreme Court to Decide if Streaming Services Like Netflix Are Subject to State Sales Tax
- US to Begin $166 Billion Trump Tariff Refunds After Supreme Court Ruling, Starting May 12
- Why States Are Giving Billion-Dollar Tax Breaks to Data Centers—and What It Means for You
- Colorado Retail Delivery Fee Rises to $0.31 Starting July 2026
