Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 06 - Utilities
Chapter 05 - TV Cable Systems and Similar Activities
Levy
Section 35-4-06-05-101
Universal Citation: MS Code of Rules 35-4-06-05-101
Current through September 24, 2024
Sales of TV cable or subscription services for the private use of students, faculty members or any other person enrolled or domiciled at an "exempt" school, college or university are taxable at the regular retail rate of tax.
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