On March 23, 2022, the Mississippi Supreme Court issued an order granting review of a trial court determination that sales of digital photographs are not subject to sales tax. The trial court struck down an assessment against a wedding photographer, concluding that taxable “tangible personal property” did not include digital photographs and photography is not an enumerated taxable service. Subsequent to that decision, the Department of Revenue issued broader regulations that include digital photos as taxable “specified digital products”, which is in line with the Department’s other recent proposed regulations deeming “cloud computing” services to be taxable. The Mississippi Supreme Court elected to review the case on direct appeal, rather than sending it to the Court of Appeals.