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
Purchases
Section 35-4-06-05-300
Universal Citation: MS Code of Rules 35-4-06-05-300
Current through September 24, 2024
Purchases of tangible personal property by licensed TV cable or subscription companies for resale or rental are exempt from sales tax. Purchases of other property or supplies furnished the customer or used by the cable company in rendering the service are taxable at the regular retail rate of tax.
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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