Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 06 - Utilities
Chapter 03 - Telegraph Services
Taxable Income
Section 35-4-06-03-100
Universal Citation: MS Code of Rules 35-4-06-03-100
Current through September 24, 2024
The gross income of a telegraph business is subject to the regular retail rate of sales tax on charges for transmitting messages between points within this State, with no deduction for any part of an intrastate rate charge because of routing across a state line. Rental of tangible personal property and any other miscellaneous income, such as charges made in connection with local pick-up and delivery service, are likewise taxable.
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