Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 06 - Utilities
Chapter 04 - Water
General
Section 35-4-06-04-601
Universal Citation: MS Code of Rules 35-4-06-04-601
Current through September 24, 2024
Any person making taxable sales of potable water must complete the Distribution of Sales Tax by Cities Schedule, part of the sales tax return filing. The 2% tax discount does not apply to sales of potable water. Adequate records must be maintained to substantiate tax classifications.
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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