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Mississippi Code Title 27. Taxation and Finance § 27-31-45

Current as of January 01, 2025 | Updated by Findlaw Staff

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.

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Cite this article: FindLaw.com - Mississippi Code Title 27. Taxation and Finance § 27-31-45 - last updated January 01, 2025 | https://codes.findlaw.com/ms/title-27-taxation-and-finance/ms-code-sect-27-31-45/

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