Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 02 - Gross Income
Chapter 04 - Finance Charges and Bad Debts
Section 35-4-02-04-100 - Finance Charges
Section 35-4-02-04-101
Universal Citation: MS Code of Rules 35-4-02-04-101
Current through September 24, 2024
Sales tax is levied on the gross proceeds of sales or gross income as the case may be, excluding charges on account of deferred payment by the purchaser, such as finance charges and late payment penalties
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