Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 06 - Utilities
Chapter 02 - Telecommunications
Section 35-4-06-02-801

Pursuant to Miss. Code Ann Section 27-65-107(f) electricity or other fuel purchased by telephone companies to operate a transmission system is exempt from sales and use tax. Purchases by licensed retailers of appliances and other merchandise for resale in the regular course of business are exempt from sales and use tax. All other purchases are subject to the regular retail rate of tax. All telecommunications providers, with certain exceptions, are required to obtain a Direct Pay Permit for purposes of reporting and paying to the Department of Revenue the sales and use tax applicable to purchases or rentals of tangible personal property and services in lieu of payment to the vendor.