Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 06 - Utilities
Chapter 02 - Telecommunications
Section 35-4-06-02-115
Universal Citation: MS Code of Rules 35-4-06-02-115
Current through September 24, 2024
Mobile telecommunications service is a type of telecom service. Mississippi has adopted the definition of "mobile telecommunication service" as stated in Section 124(7) of Public Law 106-252 (Mobile Telecommunications Sourcing Act). Mobile telecom services include, but are not limited to: mobile phone service, mobile radio service, two-way mobile radio service, radio repeater service, wireless communication service, satellite telephone service, mobile local and long distance service, paging service, cellular roaming charges and beeper service.
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.
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