Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 06 - Utilities
Chapter 02 - Telecommunications
Section 35-4-06-02-501
Universal Citation: MS Code of Rules 35-4-06-02-501
Current through September 24, 2024
Charges by one telecommunications provider to another telecommunications provider for services that are resold, including, but not limited to, access charges, are exempt provided that the purchaser holds a valid sales tax permit issued under Miss. Code Ann. Section 27-65-27 and the purchaser is either located in this state or is providing telecommunications services in this state.
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