Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 06 - Utilities
Chapter 02 - Telecommunications
Section 35-4-06-02-302
Universal Citation: MS Code of Rules 35-4-06-02-302
Current through September 24, 2024
Sales of telecommunications services that are sold for a fixed or flat monthly amount and the customer is entitled to make an unlimited number of calls are sourced to Mississippi when billed to a customer's place of primary use in Mississippi.
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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