There is a newer version of the Mississippi Code
2015 Mississippi Code
Title 27 - TAXATION AND FINANCE
Chapter 31 - AD VALOREM TAXES--GENERAL EXEMPTIONS
IN GENERAL
§ 27-31-45 - Computer software
MS Code § 27-31-45 (2015) What's This?
Computer software shall be exempt from ad valorem taxation. For purposes of this section, computer software shall include any program or routine used to cause a computer to perform a specific task or set of tasks, including without limitation, system and application programs and all documentation related thereto.
Disclaimer: These codes may not be the most recent version. Mississippi may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
