27-31-45 - Computer software. - Mississippi Statutes

§ 27-31-45. Computer software.
 

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. 
 

Sources: Laws,  1991, ch. 532, § 1; Laws, 1992, ch. 514, § 1, eff from and after July 1, 1992.