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 35-4-06-01-501
Universal Citation: MS Code of Rules 35-4-06-01-501
Current through September 24, 2024
All receipts from customers which are not refundable, or which are not investments in a marketable equity are included in gross income, taxable at the appropriate rate applicable to the customer. Examples are:
1. Connection or reconnection charges
2. Contributions to line extensions or relocations (aid to construction)
3. Forfeited membership deposits
4. Membership fees and deposits (non-refundable)
5. Sales of electricity, gas and other fuel
6. Service calls on property of customer (meter test, etc.)
Disclaimer: These regulations may not be the most recent version. Mississippi may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
