Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 06 - Utilities
Chapter 02 - Telecommunications
Section 35-4-06-02-101 - Telecommunications Service
Section 35-4-06-02-101.01 - Telecommunications services do not include
Current through September 24, 2024
1. Data processing and information services that allow data to be generated, acquired, stored, processed or retrieved and delivered by an electronic transmission to a customer whose primary purpose for the use of the service is to obtain the processed data or information.
2. Installation or maintenance of wiring or equipment on a customer's premises.
3. Tangible personal property.
4. Directory advertising and other advertising.
5. Billing and collection services provided to third parties.
6. Internet access service.
7. Radio and television audio and video programming services regardless of the medium of delivery, and the transmission, conveyance or routing of the service by the programming service provider.
8. Ancillary services.
9. Digital products delivered electronically, including but not limited to, software, music, video, reading materials or ring tones.
