MS SB2831

Creates the Taxation of Remote and Internet-based Computer Software Products and Services Study Committee to examine and develop recommendations for taxing remote and internet-based computer software products and services under Mississippi Sales Tax Law and Use Tax Law

Committee must submit findings and recommendations to the Legislature no later than October 1, 2022, including which products and services should be taxable and the manner of taxation, plus current law amendments needed

Committee membership consists of five members: the Mississippi Department of Revenue Commissioner (or designee), CEO of Mississippi Association of Realtors (or designee), Executive Director of BIPEC (or designee), President of Mississippi Manufacturers Association (or designee), and President of Mississippi Bankers Association (or designee)

Mississippi Department of Revenue shall provide staff and support; state agencies and political subdivisions must provide requested facilities, assistance, information and data to the committee

Committee dissolves upon submission of its report to the Legislature; act takes effect upon passage