{"data":{"id":"us-ms/miss.-code-ann.-27-65-26","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-65-26","heading":"Miss. Code Ann. § 27-65-26","body":"(1) Upon every person engaging or continuing within this state in the business of selling, renting or leasing specified digital products, there shall be levied, assessed and shall be collected a tax equal to seven percent (7%) of the gross income of the business. The sale of a digital code that allows the purchaser to obtain a specified digital product shall be taxed in the same manner as the sale of a specified digital product. The tax is imposed when:\n\n(a) The sale is to an end user;\n\n(b) The seller grants the right of permanent or less than permanent use of the products transferred electronically; or\n\n(c) The sale is conditioned or not conditioned upon continued payment.\n\n(2) Charges by one (1) specified digital products provider to another specified digital products provider holding a permit issued under Section 27-65-27 for services that are resold by such other specified digital products provider shall not be subject to the tax levied pursuant to this section.\n\n(3) For purposes of this section:\n\n(a) “ Specified digital products ” means electronically transferred digital audio-visual works, digital audio works and digital books.\n\n(b) “ Digital audio-visual works ” means a series of related images which, when shown in succession, impart an impression of motion, together with accompanying sounds, if any.\n\n(c) “ Digital audio works ” means works that result from the fixation of a series of musical, spoken or other sounds, including ringtones. “ Ringtones ” means digitized sound files that are downloaded onto a device and that may be used to alert the customer with respect to a communication.\n\n(d) “ Digital books ” means works that are generally recognized in the ordinary and usual sense as “books.”\n\n(e) “ Electronically transferred ” means obtained by the purchaser by means other than tangible storage media.\n\n(f) “ End user ” means any person other than a person who receives by contract a product transferred electronically for further commercial broadcast, rebroadcast, transmission, retransmission, licensing, relicensing, distribution, redistribution or exhibition of the product, in whole or in part, to another person or persons.\n\n(g) “ Permanent use ” means for purposes of this section for perpetual or for an indefinite or unspecified length of time.\n\n(h) “ Digital code ” means a code that permits a purchaser to obtain a specified digital product at a later date.","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":"e49972b0d8002a180906dcd97650f650bb51773b7245313d485db191155d0253","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-65-25","next":"us-ms/miss.-code-ann.-27-65-27"},"notice":"GroundRules: Original legal text. Not legal advice."}