Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 06 - Utilities
Chapter 04 - Water
Exempt Sales
Section 35-4-06-04-303
Universal Citation: MS Code of Rules 35-4-06-04-303
Current through September 24, 2024
Manufacturers holding a valid direct pay permit must provide their direct pay permit to its utility providers. The manufacturer will not be charged any tax by the utility provider but will be responsible for remitting the correct tax directly to the Department of Revenue. Utility companies must keep their customers direct pay permit or affidavit as documentation in order to sell water for non-residential purposes exempt.
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
