Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 01 - Administrative
Chapter 01 - Direct Payment of Sales or Use Tax to the State in Lieu of Payment to Seller
Section 35-4-01-01-101
Universal Citation: MS Code of Rules 35-4-01-01-101
Current through September 24, 2024
Miss. Code Ann. Section 27-65-93 provides that the Commissioner may provide for the issuance of a direct pay permit to manufacturers, utilities, construction contractors, companies receiving bond financing, and other taxpayers where in those instances the Commissioner determines that a permit will facilitate and expedite the collection of tax at the proper rates.
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