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 35-4-06-01-801

Distribution of Sales Tax by Cities (Form 72-300) must be completed as a supplement of the sales tax return by any person rendering utility services. The 2% tax discount does not apply to utility charges by utility service companies. Adequate records must be maintained to substantiate tax classification of sales and purchases.