Mississippi has adopted a rule on the sales and use tax treatment of specified digital products. “Specified digital products” are electronically transferred digital audiovisual works, digital audio works, and digital books. A sale, rental, or lease of a specified digital product is taxed at the regular retail rate when the sale, rental or lease is to an end-user, the seller conveys the right of permanent or less-than-permanent use of the product, or the sale is conditioned or not conditioned on continual payment. Sales of digital codes that allow purchasers to obtain specified digital products are taxed in the same manner as a specified digital product. Sales by a specified digital products provider to another such provider for resale are not subject to sales tax if the purchaser has a permit to engage in business in Mississippi. A person is in the business of selling , renting or leasing specified digital products in Mississippi if the product is electronically transferred to a purchaser in Mississippi. A product is “electronically transferred” when it is obtained by means other than tangible storage media, including delivery via network or internet, or access via network or internet to a server where the product is stored, regardless of the server location. (Rule 35.IV.4.10, Mississippi Department of Revenue, effective July 13, 2012)