Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 06 - Utilities
Chapter 02 - Telecommunications
Section 35-4-06-02-702
Universal Citation: MS Code of Rules 35-4-06-02-702
Current through September 24, 2024
Telephone services are considered taxable telecommunications services. Telephone services that are subject to tax include, but are not limited to, Federal access charges, connection and disconnection charges, reconnection charges, Federal universal service fees, local telephone number portability charges, charges for establishing new services, minimum charges and telecommunications nonrecurring charges.
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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