United States of America: Adopted amendment on Computer Equipment, Software and Services sales tax regulation

The Mississippi Department of Revenue adopted an amendment to the sales tax regulation on Computer Equipment, Software and Services. In particular, the amendment broadens the definition of taxable “computer software” to include cloud computing, software as a service (SaaS), platform as a service (PaaS) and infrastructure as a service (IaaS). Moreover, the amendment deletes the tax rule defining as nontaxable any software accessed via the internet located on an out-of-state server. The amendment will be implemented on October 24.