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 35-4-06-01-504
Universal Citation: MS Code of Rules 35-4-06-01-504
Current through September 24, 2024
All receipts for the use of electric charging stations including fees for electricity, charging time, idle time, and any other fees are taxable at the regular retail rate of sales tax. These fees are included in gross income related to the purchase of electricity pursuant to Miss. Code Ann. Section 27-65-19(1)(a)(i).
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