Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 06 - Utilities
Chapter 04 - Water
Gross Income
Section 35-4-06-04-203

Current through September 24, 2024

Apartments rented to non-transient customers where water is sold to, billed to and paid for by the apartment owner are eligible for the residential exemption as long as the water is separately metered between residential and commercial use.

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