Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 06 - Utilities
Chapter 02 - Telecommunications
Section 35-4-06-02-202

Income received from all charges for interstate 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)(2). A credit will be allowed for taxes paid to another state that are levied under the authority of that state and imposed on interstate telecommunications service. This credit will be limited to the smaller of the Mississippi retail tax due on the service or the tax properly paid to another state on the service.