Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 06 - Utilities
Chapter 02 - Telecommunications
Section 35-4-06-02-601
Universal Citation: MS Code of Rules 35-4-06-02-601
Current through September 24, 2024
Miss. Code Ann. Section 27-65-93 provides that taxes levied under Miss. Code Ann. Section 27-65-19 may be covered by the use of a direct pay permit. However, telecommunications services are not covered with the use of a direct pay permit due to the fact that interstate and intrastate charges must be reported separately by the telecommunications provider.
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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