Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 06 - Utilities
Chapter 02 - Telecommunications
Section 35-4-06-02-207
Universal Citation: MS Code of Rules 35-4-06-02-207
Current through September 24, 2024
Income received from the sale of a prepaid calling service or prepaid wireless calling service is taxable at the regular retail rate of sales tax at the time of sale of the service.
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