Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 06 - Utilities
Chapter 04 - Water
General
Section 35-4-06-04-401
Universal Citation: MS Code of Rules 35-4-06-04-401
Current through September 24, 2024
All receipts from customers, which are not refundable or which are not investments in marketable equities are considered to be gross income, taxable at the appropriate rate applicable to the customer. Examples are:
1. Charges for line extension
2. Charges for setting or installing meter
3. Connection or reconnection charges, including sterilization, inspection fees, tap on fees, etc.
4. Non-refundable membership fees
5. Plumbing services on customer's property
6. Water sales, including fire protection sprinkler 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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