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.
Miss. Code Ann. § 27-31-45
Computer software
Applied in 1 court decision — leading case 912 So. 2d 436 - Bellsouth Personal Communications, LLC v. Board of Sup'rs of Hinds Cty. (2005)
Most recently applied in 912 So. 2d 436 - Bellsouth Personal Communications, LLC v. Board of Sup'rs of Hinds Cty. (October 2005)
Laws, 1991, ch. 532, § 1; Laws, 1992, ch. 514, § 1, eff from and after July 1, 1992.
Current official text: Mississippi Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Mississippi statutes; confirm against the official source for the current text. Not legal advice.