The Mississippi Department of Revenue withdrew its proposed regulation which sought to expand the state’s sales tax to apply to cloud computing. The proposed regulation amendments defined taxable cloud computing to include software as a service, platform as a service, and infrastructure as a service. Despite the proposed regulation’s withdrawal, there may still be future changes to Mississippi’s sales tax on software, as earlier this year, the Governor signed a bill creating a study committee to analyze the state’s taxation of remote and internet-based computer software products and services.
