MISSISSIPPI – Changes could be coming to the digital computing services subject to sales and use tax in the Magnolia State.
SB 2831 created a committee that’s designed to review various cloud computing services to determine if and how they should be taxed. The committee must present its findings to state legislature by Oct. 1, 2022.
Along with this committee, the state supreme court’s also reviewing a case that’ll set precedent on whether the purchase of digital photographs is subject to sales tax.
A trial court initially ruled that digital photos shouldn’t be subject to sales tax since they weren’t specifically listed as taxable “digital products” under state law. But the Dept. of Revenue is moving to specifically include them in the law.
We’ll keep you posted.
