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 35-4-01-01-303 - Telecommunications Enterprises
Universal Citation: MS Code of Rules 35-4-01-01-303
Current through September 24, 2024
The Commissioner may authorize or require any entity providing telecommunications services taxed under Miss. Code Ann. Section 27-65-19 to obtain a direct pay permit for purposes of accruing and paying the applicable sales and use tax on all purchases of tangible personal property, utilities and services directly to the state in lieu of payment of the tax to the vendor.
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