Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 06 - Utilities
Chapter 02 - Telecommunications
Section 35-4-06-02-206
Universal Citation: MS Code of Rules 35-4-06-02-206
Current through September 24, 2024
Income received from the sale, rental, installation, maintenance or repair of tangible personal property is taxable at the regular retail rate of sales tax pursuant to Miss. Code Ann. Sections 27-65-17 and 27-65-23. Any merchandise given away or sold at a reduced amount as the result of signing a service contract, are not subject to use tax and are not treated as a withdrawal from inventory. Sales tax is due on the amount received from the customer.
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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