Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 06 - Utilities
Chapter 02 - Telecommunications
Section 35-4-06-02-305
Universal Citation: MS Code of Rules 35-4-06-02-305
Current through September 24, 2024
Sales of private communications services with multiple customer channel termination points in multiple states are interstate or international services and are sourced to Mississippi on a prorated basis using the number of termination points in Mississippi to the total number of termination points.
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
