reglab/housing_qa huggingface dataset:
MS Code § 27-59-53 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 59 - Liquefied Compressed Gas Tax|Article 1 - General Provisions|§ 27-59-53. Exchange of information with other states

 The commission may provide any department or agency of any state or the United States responsible for the enforcement of compressed gas taxes any information it may have relative to the manufacture, receipt, sale, use, transportation and/or shipment of compressed gas by any person. The commission may provide any department or agency of any state or the United States that is responsible for the enforcement of compressed gas taxes any demographic information it may have relative to distributors of compressed gas. The commission may place such information in a national database or clearinghouse in order to facilitate the exchange of such information.
MS Code § 27-59-57 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 59 - Liquefied Compressed Gas Tax|Article 1 - General Provisions|§ 27-59-57. Authority to make rules and regulations

 The comptroller is hereby given power and authority to make all rules and regulations, not inconsistent with the provisions of this chapter, with reference to all petroleum excise tax provisions and exemptions governing the making of reports and contents of same and doing any and all other duties pertaining to the making of reports and payment of taxes, and such other matters as will, in the judgment of the comptroller, contribute to a more efficient administration of all the petroleum excise tax provisions of this chapter. Such rules and regulations, when made, shall have the same binding force and effect as if incorporated in this chapter.
MS Code § 27-59-59 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 59 - Liquefied Compressed Gas Tax|Article 1 - General Provisions|§ 27-59-59. Effect of prior law

 This chapter shall not release or relinquish any liability or penalty incurred or right accrued under the provisions of Chapter 264, Laws of 1946, as amended, or Chapter 267, Laws of 1946, as amended, as they existed before November 1, 1969, and such provisions shall be considered as remaining in force for the purpose of instituting or sustaining any proper action or prosecution for the enforcement of any such liability, penalty or right. Such provisions shall govern the reporting and payment of taxes on liquefied compressed gas sold, delivered or used by bonded distributors or other persons for highway use before November 1, 1969. Any and all matters, orders, hearings, and proceedings pending before the comptroller or before any court under provisions of such prior law shall continue with the same effect as though such prior provisions were not amended or repealed.
MS Code § 27-59-301 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 59 - Liquefied Compressed Gas Tax|Article 3 - User Tax|§ 27-59-301. Administration of article

 The Department of Revenue, hereinafter called the commission or the department, is hereby vested with the sole power and authority, and is charged with the duty of administering and enforcing the terms and provisions of this article.
MS Code § 27-59-303 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 59 - Liquefied Compressed Gas Tax|Article 3 - User Tax|§ 27-59-303. Definitions

 The words, terms and phrases as used in this article shall have the following meanings unless the context requires otherwise.   "Natural gas" means a mixture of hydrocarbons and small quantities of nonhydrocarbons existing in the gaseous phase.   "Locomotive fuel" means diesel fuel and any other fuel except gasoline used as fuel in a railroad locomotive.   "Person" means any individual, firm, copartnership, joint venture, association, corporation, estate, trust or any other combination acting as a unit, and the plural as well as the singular number unless the intention to give a more limited meaning is disclosed by the context.   "Commission" or "department" means the Department of Revenue, acting either directly or through its duly authorized officers, agents or employees.   "Permittee" means any person holding a user's permit issued under the provisions of this article.   "Industrial purposes" means the operation of machinery used for manufacturing.   "Engine" or "motor" means internal combustion engine.   "Manufacturer" means a person conducting an activity of an industrial or commercial nature wherein labor or skill is applied by hand or by machinery, to materials belonging to the manufacturer so that a new, different or more useful article of tangible personal property or article of trade or commerce is produced for sale or rental.   "Custom processor" means a person who performs the services of a manufacturer upon the property of a customer.   "Compressed gas" means gases derived from petroleum or natural gas which are in the gaseous state at normal atmospheric temperature and pressure, but which may be maintained in the liquid state at normal atmospheric temperature by suitable pressure. As used herein, the term shall be deemed to mean and include methane, ethane, propane, ethylene, propylene, butylene, butane, isobutane, and any and all liquid flammable materials derived from petroleum or natural gas having a vapor pressure exceeding forty (40) pounds per square inch, absolute, at one hundred (100) degrees Fahrenheit. Normal storage of these gases is a liquid under pressure.
MS Code § 27-59-305 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 59 - Liquefied Compressed Gas Tax|Article 3 - User Tax|§ 27-59-305. Issuance and revocation of permits

 Any person subject to the tax imposed by this article shall apply to the commission for a "user's permit" on forms prescribed by the commission.   Said permit may be revoked by the commission at any time upon ten (10) days written notice, if said permittee shall fail to comply with the provisions of this article.
MS Code § 27-59-307 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 59 - Liquefied Compressed Gas Tax|Article 3 - User Tax|§ 27-59-307. Tax on natural gas, locomotive fuel, and compressed gas used for certain purposes

 There is hereby levied and imposed a tax at a rate of:    Twelve Cents (12¢) per one thousand (1,000) cubic feet (MCF) upon any person using natural gas as a fuel in oil field or gas field production pumps in this state.   Three Cents (3¢) per one thousand (1,000) cubic feet (MCF) upon any person using natural gas as a fuel in pipeline compressors or pumping stations or in engines or motors used for industrial purposes by a manufacturer or custom processor in this state.   Three-fourths Cent (0.75¢) per gallon upon any person using locomotive fuel in a railroad locomotive in this state. The quantity of locomotive fuel deemed to be used in this state shall be the number of gallons of locomotive fuel onloaded into railroad locomotives in this state.   Two Cents (2¢) per gallon upon any person using compressed gas as a fuel in oil field or gas field production pumps in this state.   One-half Cent (0.5¢) per gallon upon any person using compressed gas as a fuel in pipeline compressors or pumping stations or in engines or motors used for industrial purposes by a manufacturer or custom processor in this state.
MS Code § 27-59-309 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 59 - Liquefied Compressed Gas Tax|Article 3 - User Tax|§ 27-59-309. Exemptions

 The United States government, the State of Mississippi and all agencies, departments and political subdivisions thereof are exempt from the tax levied in this article.
MS Code § 27-59-311 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 59 - Liquefied Compressed Gas Tax|Article 3 - User Tax|§ 27-59-311. Payment of tax; filing of reports

 The tax levied in this article shall become due and payable on or before the twentieth day of the month succeeding the month in which the tax accrues. Each person liable for the tax levied in this article shall file with the commission a monthly report setting forth the quantity of natural gas and/or locomotive fuel used in this state and any other information as may be deemed reasonably necessary for the administration of this article and shall remit the full amount of the taxes shown to be due.   Reports and payments sent to the commission by mail must be postmarked by the due date in order to be considered timely filed, except when the due date falls on a weekend or holiday, in which case such reports and payments must be postmarked by the first working day following the due date in order to be considered timely filed.   The monthly report shall be prepared and filed with the commission on forms prescribed by the commission or with the approval of the commission, on machine-prepared schedules. Such monthly reports shall be signed by the permittee or his duly authorized agent and contain a declaration that the statements contained therein are true and are made under the penalty of perjury.
MS Code § 27-59-313 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 59 - Liquefied Compressed Gas Tax|Article 3 - User Tax|§ 27-59-313. Administrative provisions of sales tax law incorporated into article

 All administrative provisions of the Mississippi Sales Tax Law, including those which fix damages, penalties and interest for nonpayment of taxes, failure to file returns and for other noncompliance with the provisions of said chapter and all other requirements and duties imposed upon taxpayers, shall apply to all persons liable for taxes under the provisions of this article, and the commission shall exercise all the power and authority and perform all the duties with respect to taxpayers under this article as are provided in said sales tax law, except in cases of conflict, then the provisions of this article shall control.
MS Code § 27-59-315 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 59 - Liquefied Compressed Gas Tax|Article 3 - User Tax|§ 27-59-315. Retention of records; statute of limitations for actions by state for recovery of additional amounts

 Each person liable for the tax under this article shall maintain and keep for a period of not less than three (3) years records of the quantities of natural gas used, of the quantities of locomotive fuel used, the total miles traveled by railroad locomotives, the miles traveled by railroad locomotives in this state and other information as may be deemed reasonably necessary for the administration of this article.   If, in the normal conduct of business the records of the permittee are maintained and kept at an office outside this state, it shall be sufficient compliance with this section if the records shall be made available for audit and examination by the commission at such office located outside Mississippi. If a permittee fails or refuses to permit the commission or any of its employees to verify and audit its records during the usual business hours of the day, the commission shall have the authority to subpoena the records and have them brought to the office of the commission within ten (10) days after the subpoena is served on the permittee.   All actions by the state for the recovery of additional amounts claimed as tax due under this article must be commenced within a period of three (3) years from the date of the filing of the required report with the commission; provided, that in the case of a fraudulent or false report with intent to evade tax or of a failure to file a report, action may be commenced at any time. However, when an examination of a taxpayer's records to verify returns made under this chapter has been initiated and the taxpayer notified thereof either by certified mail, or personal delivery of a notice by an agent of the commissioner, within the thirty-six (36) months' examination period provided herein, the determination of the correct tax liability may be made by the commission after the expiration of the thirty-six-month examination period, provided that said determination shall be made with reasonable promptness and diligence.
MS Code § 27-59-319 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 59 - Liquefied Compressed Gas Tax|Article 3 - User Tax|§ 27-59-319. Refund of taxes erroneously or illegally collected

 In the event that any taxes or penalties imposed by this article have been erroneously or illegally collected from a permittee or any other person, the commission may allow such permittee or other person to take credit against a subsequent tax report for the amount of the erroneous overpayment or the amount thereof may be refunded in the same manner as provided in Section 27-55-19, Mississippi Code of 1972.   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 article shall be construed to prohibit a refund or credit for taxes paid, provided there has not been a willful disregard of the provisions of this article, and further provided that the claim therefor is filed within three (3) years.
MS Code § 27-59-321 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 59 - Liquefied Compressed Gas Tax|Article 3 - User Tax|§ 27-59-321. Deposit and distribution of funds

  Except as otherwise provided in subsection (2) of this section, the proceeds of the tax levied in this article shall be deposited by the commission into the State Treasury to the credit of the General Fund, and such proceeds are hereby designated as public funds of the State of Mississippi and shall be by it deposited in accordance with Section 27-3-57, Mississippi Code of 1972.   The proceeds of the tax on locomotive fuel shall be deposited by the commission into the Railroad Revitalization Fund established in Section 57-43-1, Mississippi Code of 1972.
MS Code § 27-59-323 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 59 - Liquefied Compressed Gas Tax|Article 3 - User Tax|§ 27-59-323. Exchange of information with other states

 The commission shall, upon request received from officials entrusted with the enforcement of similar laws of any other state, forward to such officials any information it may have relative to the receipt, sale, use, transportation or shipment of natural gas or locomotive fuel.
MS Code § 27-59-325 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 59 - Liquefied Compressed Gas Tax|Article 3 - User Tax|§ 27-59-325. Rules and regulations

 The commission is hereby authorized and empowered to adopt and promulgate rules and regulations with reference to the collection of the tax imposed herein and such other reasonable rules and regulations not inconsistent with the provisions hereof which, in its judgment, will contribute to a more efficient administration hereof, and such rules and regulations shall have the force and effect of law.
MS Code § 27-65-1 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 65 - Sales Tax|In General|§ 27-65-1. Title of chapter

 This chapter may be cited as the Mississippi Sales Tax Law.
MS Code § 27-65-7 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 65 - Sales Tax|In General|§ 27-65-7. Definitions; "Retailer"; "Retail sales."

 "Retailer" shall apply to a person making retail sales through vending machines, by maintaining a store, or operating as a transient vendor, or renting or leasing tangible personal property.   "Retail sales" shall mean and include all sales of tangible personal property except those defined herein as wholesale and those made to a wholesaler, jobber, manufacturer or custom processor for resale or for further processing.   "Retail sale" shall include the value of any tangible personal property manufactured or purchased at wholesale which is withdrawn from the business or stock in trade and is used or consumed within this state in the business or by the owner or by any other person, whether or not in the regular course of business or trade.   "Retail sale" shall also include a sale invoiced to a retailer but delivered to another person who pays for the merchandise upon taking possession.
MS Code § 27-65-9 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 65 - Sales Tax|In General|§ 27-65-9. Definitions; "Business"; "Doing business."

  "Business" shall mean and include all activities or acts engaged in (personal or corporate), for benefit or advantage, either direct or indirect, and not exempting subactivities in connection therewith. Each of such subactivities shall be considered business engaged in, taxable in the class in which it falls.   "Business" shall include activities engaged in by exempt organizations or political entities in competition with privately owned business subject to the provisions of this chapter; however, the term "business" shall not include the following activities:   Sales of prepaid student meal plans by public or private universities, colleges and community or junior colleges;   Sales of prepared meals by any public or private school to students in kindergarten through Grade 12; and   Retail sales of prepared meals when:   Sold on the campus of a public or private university, college or community or junior college in this state to a student enrolled at such university, college or community or junior college; and   Payment for the sale is made through the use of a prepaid declining balance account or similar instrument or account issued to such student by the university, college or community or junior college that may be used only to purchase prepared meals.       "Business" shall include the activity or activities of a person in this state performing a service under contract or agreement with another person when the service performed is taxable under the provisions of this chapter.   "Doing business" shall include any person owning personal property located in this state under lease or rental agreement or any person installing personal property within this state.   "Doing business" shall include any person represented in this state by salesmen taking or soliciting orders to be filled from points outside this state for subsequent delivery of the merchandise in equipment owned or leased by the seller to customers located in this state.
MS Code § 27-65-13 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 65 - Sales Tax|In General|§ 27-65-13. Tax levied

 There is hereby levied and assessed, and shall be collected, privilege taxes for the privilege of engaging or continuing in business or doing business within this state to be determined by the application of rates against gross proceeds of sales or gross income or values, as the case may be, as provided in the following sections.
MS Code § 27-65-17.1 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 65 - Sales Tax|In General|§ 27-65-17.1. Sellers of modular, panelized, and precut homes required to disclose to buyers amount of sales or use tax paid on factory built components of the homes

 Sellers of modular homes, panelized homes and precut homes, and panel constructed homes consisting of structural insulated panels, shall disclose to the buyers of such homes the amount of sales tax or use tax paid on the factory built components of such homes. The State Tax Commission shall prescribe by regulation the manner in which such disclosure shall be made.
MS Code § 27-65-18 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 65 - Sales Tax|In General|§ 27-65-18. Selling tangible personal property or performing construction upon certain floating structures and cruise vessels

  There is levied, assessed and shall be collected a tax of three and one-half percent (3-1/2%) upon the gross proceeds of sales or gross receipts of sales of every person engaging or continuing within this state in the business of selling any tangible personal property or performing any construction activity upon (a) any floating structure that is normally moored and not normally engaged in the business of transporting people or property, and that is located in the waters within the State of Mississippi, and (b) any cruise vessel. Such structures include, but are not limited to, casinos, floating restaurants, floating hotels and similar property, regardless of whether the property is self-propelled. The tax imposed under this subsection (1) shall not apply to tangible personal property that is not a component part of the structure.   If the owner of a structure described in subsection (1) of this section holds a direct pay permit issued by the State Tax Commission under Section 27-65-93, the owner shall furnish the permit to the seller or person performing the construction activity unless the holder of the direct pay permit is given written instructions or written authority to do otherwise by the commissioner. After being furnished the direct pay permit, the seller or person performing the construction activity shall be relieved of the duty to collect the tax imposed under subsection (1) of this section. The commissioner may assign a distinctive number to a structure and issue the distinctive number to the owner. The owner of the structure may furnish the distinctive number to persons performing construction activity in order to allow such persons to purchase component materials and parts for use in the construction activity without the requirement of paying sales tax on the purchases.
MS Code § 27-65-20 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 65 - Sales Tax|In General|§ 27-65-20. Selling machinery, etc. used in operation of structures, facilities and land acquired and operated pursuant to Chapter 9, Title 59

 Upon every person engaging or continuing within this state in the business of selling machinery, machine parts and/or equipment to an operator or lessee of any structures, facilities and lands acquired and operated or leased pursuant to any of the provisions of Chapter 9, Title 59, Mississippi Code of 1972, which machinery, machine parts and/or equipment is to be located on and used exclusively and directly in the operation of such structures, facilities and lands, there is hereby levied, assessed and shall be collected a tax equal to one and one-half percent (11/2%) of the gross proceeds of such retail sales of the business.