Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 06 - Utilities
Chapter 02 - Telecommunications
Section 35-4-06-02-1005

The tax due from the sale of components of bundled transactions must be reported separately by using the appropriate tax codes. The breakdown of actual charges should be used if available. The telecommunications provider shall allocate the price among the services by either identifying the portion of the price attributable to each service from its books and records kept in the regular course of business or based on a reasonable allocation methodology approved by the commission.