Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 06 - Utilities
Chapter 03 - Telegraph Services
Purchases
Section 35-4-06-03-300
Universal Citation: MS Code of Rules 35-4-06-03-300
Current through September 24, 2024
Purchases of all supplies and equipment are subject to the retail sales or use tax without any exemption due to the use of the equipment in interstate commerce.
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