Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 06 - Utilities
Chapter 02 - Telecommunications
Section 35-4-06-02-201
Universal Citation: MS Code of Rules 35-4-06-02-201
Current through September 24, 2024
Income received from all charges for intrastate telecommunications services is taxable at the regular retail rate of sales tax pursuant to the provisions of Miss. Code Ann. Section 27-65-19(d)(i)(1). When intrastate toll charges are split between two or more companies, the company doing the billing to and collecting from the customer will be responsible for collecting and remitting the applicable sales tax.
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