Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 06 - Utilities
Chapter 02 - Telecommunications
Section 35-4-06-02-209
Universal Citation: MS Code of Rules 35-4-06-02-209
Current through September 24, 2024
The sale of a bundled transaction is taxable on the total cost of the bundled transaction unless the provider can reasonably identify the non-taxable portion from its books and records kept in the regular course of business as provided for in Miss. Code Ann. Section 27-65-19(d)(vii)(2).
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