The rule regarding sales and use tax of computer equipment and services has been amended by the State Tax Commission, effective February 27, 2003. The new definition of “computer hardware” now includes components, accessories, and computer license fees, which are taxable whether they occur one time or annually. Services such as web page design and creation, charging for maintenance and installation and the initial charges for training of user personnel are also taxable. Nontaxable professional services, such as legal services, are subject to tax if they are incidental to the sale of computer hardware, software, or programs. (Mississippi Rule 75, February 27, 2003)