- Mississippi Department of Revenue issued guidance on new legislation for sales and use taxation of certain computer services and remote access effective July 1, 2023.
- The law provides exemption for remotely accessed software hosted outside Mississippi and allows allocation of fees between taxable and nontaxable items.
- Purchasers can apply for a computer software direct pay permit to purchase exempt software and services and remit tax directly to the Department.
- The permit is only accepted by vendors who sell or lease computer software and services.
- Manufacturers with South Carolina Direct Pay Permits do not need to apply.
Source Deloitte
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