Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 09 - Food and Beverage
Chapter 01 - Soft Drinks
Section 35-4-09-01-110
Universal Citation: MS Code of Rules 35-4-09-01-110
Current through September 24, 2024
Use tax is payable monthly directly to the State Tax Commission, if not collected by the seller. In computing the use tax liability, freight charges must be added to the cost of the property. The taxpayer discount applies for timely payments.
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