Miss. Code Ann. § 27-65-26

(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: (a) The sale is to an end user; (b) The seller grants the right of permanent or less than permanent use of the products transferred electronically; or (c) The sale is conditioned or not conditioned upon continued payment. (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. (3) For purposes of this section: (a) “ Specified digital products ” means electronically transferred digital audio-visual works, digital audio works and digital books. (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. (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. (d) “ Digital books ” means works that are generally recognized in the ordinary and usual sense as “books.” (e) “ Electronically transferred ” means obtained by the purchaser by means other than tangible storage media. (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. (g) “ Permanent use ” means for purposes of this section for perpetual or for an indefinite or unspecified length of time. (h) “ Digital code ” means a code that permits a purchaser to obtain a specified digital product at a later date.