reglab/housing_qa huggingface dataset:
MS Code § 27-61-33 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 61 - Interstate Commercial Carriers Motor Fuel Tax|§ 27-61-33. Credit or refund for erroneously or illegally collected taxes or penalties

 In the event that any taxes or penalties imposed by this chapter have been erroneously or illegally collected from any person, the commission may permit such person to take credit against a subsequent tax report for the amount of the erroneous payment, or the amount may be refunded to the person in the same manner as provided in Section 27-55-19. No refunds shall be made under the provisions of this section unless a written claim is filed setting forth the circumstances by reason of which such refund should be allowed. Such claim shall be in such form as the commission shall prescribe and shall be filed with the commission within three (3) years from the date of payment of the taxes erroneously or illegally collected. Nothing in this chapter shall be construed to prohibit a refund or credit for tax paid on fuel tax reports not subject to tax or which is exempt from tax, provided there has not been a willful disregard of the provisions of this chapter and further provided that the claim is filed within three (3) years.
MS Code § 27-68-1 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 68 - Uniform Sales and Use Tax Administration Law|§ 27-68-1. Short title

 This chapter shall be known as and referred to as the "Uniform Sales and Use Tax Administration Act."
MS Code § 27-68-3 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 68 - Uniform Sales and Use Tax Administration Law|§ 27-68-3. Definitions

 As used in this chapter:   "Agreement" means the Streamlined Sales and Use Tax Agreement.   "Certified Automated System" means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction.   "Certified Service Provider" means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions.   "Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity.   "Sales tax" means the tax levied under Chapter 65, Title 27, Mississippi Code of 1972.   "Seller" means any person making sales, leases, or rentals of personal property or services.   "State" means any state of the United States and the District of Columbia.   "State Tax Commission" or "department" means the Department of Revenue.   "Use tax" means the tax levied under Chapter 67, Title 27, Mississippi Code of 1972.
MS Code § 27-68-5 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 68 - Uniform Sales and Use Tax Administration Law|§ 27-68-5. Legislative findings

 The Legislature finds that this state may enter into an agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.
MS Code § 27-68-7 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 68 - Uniform Sales and Use Tax Administration Law|§ 27-68-7. Authority of State Tax Commission to enter into Streamlined Sales and Use Tax Agreement with one or more states; implementation

 The State Tax Commission is authorized to enter into the Streamlined Sales and Use Tax Agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In furtherance of the agreement, the State Tax Commission is authorized to act jointly with other states that are members of the agreement to establish standards for certification of a certified service provider and certified automated system and establish performance standards for multi-state sellers.   The State Tax Commission is further authorized to take other actions reasonably required to implement the provisions set forth in this chapter. Other actions authorized by this section include, but are not limited to, the adoption of rules and regulations and the joint procurement, with other member states, of goods and services in furtherance of the cooperative agreement.   The State Tax Commission, or its designee, is authorized to represent this state before the other states that are signatories to the agreement.
MS Code § 27-68-9 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 68 - Uniform Sales and Use Tax Administration Law|§ 27-68-9. No provision of agreement to invalidate or amend law of Mississippi; adoption of agreement by state does not amend or modify existing law; implementation of agreement conditions must be by action of the state

 No provision of the agreement authorized by this chapter in whole or part invalidates or amends any provision of the law of this state. Adoption of the agreement by this state does not amend or modify any law of this state. Implementation of any condition of the agreement in this state, whether adopted before, at, or after membership of this state in the agreement, must be by the action of this state.
MS Code § 27-68-13 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 68 - Uniform Sales and Use Tax Administration Law|§ 27-68-13. Agreement to provide mechanism among member states for establishing and maintaining cooperative system for administration of sales and use taxes

 The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.
MS Code § 27-68-15 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 68 - Uniform Sales and Use Tax Administration Law|§ 27-68-15. Member states to be sole beneficiaries of agreement; no private right of action; no law declared invalid because of inconsistency with agreement

  The agreement authorized by this chapter binds and inures only to the benefit of this state and the other member states. No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person other than a state is established by the law of this state and the other member states and not by the terms of the agreement.   Consistent with subsection (1) of this section, no person shall have any cause of action or defense under the agreement or by virtue of this state's approval of the agreement. No person may challenge, in any action brought under any provision of law, any action or inaction by any department, agency or other instrumentality of this state, or any political subdivision of this state on the ground that the action or inaction is inconsistent with the agreement.   No law of this state, or the application thereof, may be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the agreement.
MS Code § 27-68-17 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 68 - Uniform Sales and Use Tax Administration Law|§ 27-68-17. Certified Service Provider; Certified Automated System; seller with proprietary system for determining amount of tax due liable for failure of system to meet performance standard

  A Certified Service Provider is the agent of a seller, with whom the Certified Service Provider has contracted, for the collection and remittance of sales and use taxes. As the seller's agent, the Certified Service Provider is liable for sales and use tax due each member state on all sales transactions it processes for the seller except as set out in this section. A seller that contracts with a Certified Service Provider is not liable to the state for sales or use tax due on transactions processed by the Certified Service Provider unless the seller misrepresented the type of items it sells or committed fraud. In the absence of probable cause to believe that the seller has committed fraud or made a material misrepresentation, the seller is not subject to audit on the transactions processed by the Certified Service Provider. A seller is subject to audit for transactions not processed by the Certified Service Provider. The member states acting jointly may perform a system check of the seller and review the seller's procedures to determine if the Certified Service Provider's system is functioning properly and the extent to which the seller's transactions are being processed by the Certified Service Provider.   A person that provides a Certified Automated System is responsible for the proper functioning of that system and is liable to the state for underpayments of tax attributable to errors in the functioning of the Certified Automated System. A seller that uses a Certified Automated System remains responsible and is liable to the state for reporting and remitting tax.   A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an agreement establishing a performance standard for that system is liable for the failure of the system to meet the performance standard.
MS Code § 27-69-1 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 69 - Tobacco Tax|§ 27-69-1. Title of chapter

 This chapter may be cited as The Tobacco Tax Law.
MS Code § 27-69-7 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 69 - Tobacco Tax|§ 27-69-7. Permit and privilege taxes required; penalty for violations

 In addition to the excise tax on each person selling, using, consuming, handling or distributing tobacco as hereinafter provided, it is hereby made the duty of the commissioner to collect a privilege tax of One Hundred Dollars ($100.00) for each permit issued to every distributor, wholesaler or dealer doing business in this state. However, the amount of the privilege tax to be paid for a permit issued for a period of less than twelve (12) months shall be the proportionate amount of the annual privilege tax that the number of months, or part of a month, remaining until the permit expiration date bears to twelve (12) months, but in no case shall the privilege tax be less than Ten Dollars ($10.00).   Foreign manufacturers, wholesalers, or distributors may secure a permit from the commissioner, upon the payment of a fee of One Hundred Dollars ($100.00), and shall agree in an application sworn to and certified, that the excise tax shall be paid on all shipments of taxable tobacco into the State of Mississippi, that the required tax stamps shall be affixed to cigarettes, and that the commissioner, or his authorized agent, shall be permitted to inspect and audit their records of tobacco shipments into the State of Mississippi at any and all reasonable times.   It is further provided that any person who engages in any business for which a permit is required by this chapter, before procuring a permit, or after the permit is cancelled, shall be guilty of a misdemeanor, and punishable by a fine of not exceeding Five Hundred Dollars ($500.00), nor less than Fifty Dollars ($50.00).
MS Code § 27-69-9 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 69 - Tobacco Tax|§ 27-69-9. Permit may be revoked and reinstated

 In addition to the penalties imposed in this chapter, after the second offense for any violation, the commissioner may revoke any permit which may have been issued to any person, or persons, violating any provisions of this chapter, or any rules or regulations promulgated by the commissioner under authority of this chapter.   The commissioner, in the event a permit is revoked, is required to notify all manufacturers, wholesalers and distributors having a permit required by this chapter, that the permit has been revoked, and such manufacturer, wholesaler and distributor is henceforth prohibited from selling taxable tobacco to such dealer or retailer. The commissioner may notify manufacturers, wholesalers and distributors as required by this paragraph either manually or electronically and shall specify by rule or regulation the method by which the notification shall be made.
MS Code § 27-69-11 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 69 - Tobacco Tax|§ 27-69-11. Penalties for operating without a permit

 Any person engaged in the business of buying, selling or distributing within this state, tobacco as a wholesaler without having secured the required permit from the commissioner shall be guilty of a misdemeanor.
MS Code § 27-69-13 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 69 - Tobacco Tax|§ 27-69-13. Applicability of tax

 There is hereby imposed, levied and assessed, to be collected and paid as hereinafter provided in this chapter, an excise tax on each person or dealer in cigarettes, cigars, stogies, snuff, chewing tobacco, and smoking tobacco, or substitutes therefor, upon the sale, use, consumption, handling or distribution in the State of Mississippi, as follows:   On cigarettes, the rate of tax shall be Three and Four-tenths Cents (3.4¢) on each cigarette sold with a maximum length of one hundred twenty (120) millimeters; any cigarette in excess of this length shall be taxed as if it were two (2) or more cigarettes. Provided, however, if the federal tax rate on cigarettes in effect on June 1, 1985, is reduced, then the rate as provided herein shall be increased by the amount of the federal tax reduction. Such tax increase shall take effect on the first day of the month following the effective date of such reduction in the federal tax rate.   On cigars, cheroots, stogies, snuff, chewing and smoking tobacco and all other tobacco products except cigarettes, the rate of tax shall be fifteen percent (15%) of the manufacturer's list price.   No stamp evidencing the tax herein levied on cigarettes shall be of a denomination of less than One Cent (1¢), and whenever the tax computed at the rates herein prescribed on cigarettes shall be a specified amount, plus a fractional part of One Cent (1¢), the package shall be stamped for the next full cent; however, the additional face value of stamps purchased to comply with taxes imposed by this section after June 1, 1985, shall be subject to a four percent (4%) discount or compensation to dealers for their services rather than the eight percent (8%) discount or compensation allowed by Section 27-69-31.   Every wholesaler shall purchase stamps as provided in this chapter, and affix the same to all packages of cigarettes handled by him as herein provided.   The above tax is levied upon the sale, use, gift, possession or consumption of tobacco within the State of Mississippi, and the impact of the tax levied by this chapter is hereby declared to be on the vendee, user, consumer or possessor of tobacco in this state; and when said tax is paid by any other person, such payment shall be considered as an advance payment and shall thereafter be added to the price of the tobacco and recovered from the ultimate consumer or user.
MS Code § 27-69-17 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 69 - Tobacco Tax|§ 27-69-17. When distributors not required to affix stamps

 Any distributor engaged in manufacturing tobacco products in this state shall not be required to affix stamps to manufactured cigarette products before delivery to wholesalers qualified to affix stamps under the provisions of this chapter, but shall affix the required stamps to any taxable cigarettes delivered to retailers or consumers.
MS Code § 27-69-19 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 69 - Tobacco Tax|§ 27-69-19. Dealers liable; exception

 The provisions of this chapter shall not apply to dealers in tobacco made the subject of interstate sales, except as provided in Chapter 70, Title 27, Mississippi Code of 1972.
MS Code § 27-69-21 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 69 - Tobacco Tax|§ 27-69-21. Exemptions

  The provisions of this chapter shall not apply to any tobacco donated to any charitable organization for the use of inmates of any institution supported, in whole or in part, by donations from the public, nor shall its provisions apply to tobacco purchased by the state or federal government for use of inmates of any state or federal institution. This exemption from the payment of the tax can only be allowed by the commissioner on sales supported by proof that such taxable tobacco was not purchased for resale, but donated to the inmates of the institution claiming such exemption. This proof must be accompanied by an exemption claim form as prescribed by the commissioner and signed under penalty of perjury by an official of the institution requesting the exemption.   It is further provided that no tax shall apply on sales of tobacco by a wholesaler or distributor to a retailer for resale on the Mississippi and Tennessee Rivers at midstream or in the intercoastal waterway in the Mississippi Sound to crew members for use or consumption on boats or barges transporting property in interstate commerce.
MS Code § 27-69-23 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 69 - Tobacco Tax|§ 27-69-23. Tax additional

 The tax imposed by this chapter is in addition to all other privileges, licenses, and any and all other taxes now imposed by law in this state; but nothing in this section shall be construed to permit the taxation by municipalities or boards of supervisors of the privilege taxed by this chapter.
MS Code § 27-69-25 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 69 - Tobacco Tax|§ 27-69-25. Unpaid taxes a debt

 All taxes and penalties imposed under the provisions of this chapter remaining due and unpaid shall constitute a debt to the State of Mississippi, which may be collected from the person owing same by suit or otherwise.
MS Code § 27-69-31 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 69 - Tobacco Tax|§ 27-69-31. Compensation to dealers

 Dealers subject to the provisions of this chapter shall be allowed, as compensation for their services in affixing the stamps herein required, a sum equal to eight percent (8%) of the face value of the stamps purchased by them, provided that the commission shall allow no discount on the purchase of stamps by wholesalers of an aggregate amount of less than one hundred dollars ($100.00), and by retailers of an aggregate amount of less than fifty dollars ($50.00) in any one order.   It is further provided that the commissioner may, in his discretion, either reduce the compensation allowed, or disallow any compensation for the affixing of stamps, for failure of such dealer to comply with any provisions of the law or rules and regulations promulgated by the commissioner.
MS Code § 27-69-33 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 69 - Tobacco Tax|§ 27-69-33. Segregation of stock for interstate shipment

 Manufacturers, distributors and wholesalers of cigars, cigarettes or smoking tobacco subject to the tax under this chapter, doing both intrastate and interstate business in such tobacco, must qualify as interstate dealers in such tobacco by applying to the commissioner for permission to engage in such business, and, upon receipt of such permission, he shall be permitted to set aside such part of his stock as may be absolutely necessary for the conduct of such interstate business, without affixing the stamps to cigarettes required by this chapter. Said interstate stock shall be kept in an entirely separate part of the building, separate and apart from intrastate stock, and the said interstate business shall be conducted by the said wholesale dealer in accordance with rules and regulations to be promulgated by the commissioner.   It is further provided that shipment of such merchandise be made only by a railroad, express company, boat line, or motor freight line certified by the Mississippi Public Service Commission as a common carrier, or by registered or insured parcel post.   It is further provided that any manufacturer, distributor, or wholesaler of cigars, cigarettes or smoking tobacco, engaged in interstate commerce in such tobaccos, shall report to the commissioner on or before the fifteenth day of each month, on forms prescribed by the commissioner, all sales of cigarettes made in interstate commerce during the preceding month to which Mississippi stamps were not affixed. These reports must be made supplementary to the reports required to be filed by Section 27-69-35 of this chapter.   Each shipment must be covered by a complete copy of invoice of the consignor, and supported by properly receipted bill of lading of the transportation company, or post office department as specified in the foregoing, and the receipted bills of lading and invoices shall be subject to inspection by the commissioner for a period of three (3) years.   The commissioner is further authorized to verify the actual delivery to the consignee of such unstamped taxable cigarettes before allowing credit, and for the purpose of such verification, the commissioner may exchange information with the proper authorities of other states as to movement of taxable tobacco to and from other states into and from the State of Mississippi.
MS Code § 27-69-37 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 69 - Tobacco Tax|§ 27-69-37. Preservation of invoices

 Each person engaged as a wholesaler or retailer in the sale, use or consumption of tobacco, shall keep and preserve separately from all other invoices, for a period of three (3) years, all invoices of tobacco and of stamps bought by him, and shall permit the commissioner to inspect and examine all merchandise, invoices, books, papers and memoranda as may be necessary in ascertaining whether or not the tax levied herein has been paid, or to determine the amount of such tax that may be due, or due and unpaid. The failure of any person required to pay the tax herein levied, to preserve said invoices as above provided, or to permit the inspection and examination of merchandise, invoices, books, papers and memoranda, at the request of the commissioner, or his authorized agent, shall be deemed a violation of this chapter, and the commissioner may revoke the permit issued to such person as provided under Section 27-69-5 of this chapter, and also punishable as hereinafter set out. And the record of said invoices shall be open for inspection by the commissioner for the purpose of enforcing the provisions of this chapter.