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 35-4-06-01-304
Universal Citation: MS Code of Rules 35-4-06-01-304
Current through September 24, 2024
The sales of fuel used in the production of electric power by a company primarily engaged in the business of producing, generating, or distributing electric power for sale are exempt from tax, pursuant to Miss. Code Ann. Section 27-65-107(e).
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