Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 06 - Utilities
Chapter 02 - Telecommunications
Section 35-4-06-02-306

Sales of prepaid calling services or prepaid wireless calling services are sourced to Mississippi when the customer physically purchases the service at the vendor's place of business in this state. If the customer does not physically purchase the service at a Mississippi business location, the sale is sourced to Mississippi if the customer's shipping address is in this state and the sale involves shipment; or if the customer's billing address is in Mississippi when the sale does not involve a shipment. In absence of any of the preceding, the sale of prepaid wireless calling services may be sourced based on the location associated with the mobile telephone number.