Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 06 - Utilities
Chapter 02 - Telecommunications
Section 35-4-06-02-116
Universal Citation: MS Code of Rules 35-4-06-02-116
Current through September 24, 2024
Place of primary use means the street address representative of where the customer's use of the telecommunications service primarily occurs, which will be either the residential street address or the primary business street address of the customer. The place of primary use must be within the licensed service area of the home service provider.
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