Mississippi Exempts Electronically Transmitted Software and Software Services for Use Outside of State

Effective July 1, 2008, sales of software or software services transmitted by the internet to a destination outside of Mississippi are exempt from state sales and use tax, provided the purchaser’s first use of the software or services occurs outside the State of Mississippi. (S.B. 3173, Laws 2008, effective July 1, 2008)

Posted on September 5, 2008