35 Miss. Code. R. 4-05-06-201
Taxable professional services include but are not limited to:
1. Charges for installing,
configuring, debugging, modifying, testing, or troubleshooting computer
hardware, networks, programs or software, are taxable regardless of how such
charges are billed.
2. The recovery
of damaged, deleted, or lost data or other services using ARCserve or Norton PC
Tools or other similar computer programs or software.
3. The initial charges for the training of
user personnel or telephone support connected with the sale of computer
hardware, programs, or software, are taxable regardless of when or where the
services are provided.
Notes
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