{"data":{"id":"us-ms/miss.-code-ann.-27-31-45","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-31-45","heading":"Miss. Code Ann. § 27-31-45","body":"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.","path":["MS Code","Title 27"],"source_url":"https://legislature.ms.gov/","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:17Z","sha256":"636777d0614482255802f4d3aaa8ca65b9208cf2143e651e9a5149117e83a527","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-31-41","next":"us-ms/miss.-code-ann.-27-31-46"},"notice":"GroundRules: Original legal text. Not legal advice."}