Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 06 - Utilities
Chapter 02 - Telecommunications
Section 35-4-06-02-701
Universal Citation: MS Code of Rules 35-4-06-02-701
Current through September 24, 2024
Charges by a service supplier for county emergency telephone (E-911) services are county fees and are not subject to any sales or use tax, and are not considered revenue of the service supplier for any purpose (Miss. Code Ann. Section 19-5-313).
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