Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 06 - Utilities
Chapter 01 - Electric Power, Light, Gas and Other Fuel Distributors
Section 35-4-06-01-101

Pursuant to Miss. Code Ann. Section 27-65-19(1)(a), sales to consumers of electricity, natural gas, liquefied petroleum gas or other fuels and services related thereto by electric power associations, natural gas districts, municipalities, privately owned businesses or stock companies, or any other persons are taxable on the gross income of the business at the regular retail rate of sales tax, except as otherwise provided. These sales are exempt when sold for residential heating, lighting, or other residential, noncommercial, nonagricultural use.