reglab/housing_qa huggingface dataset:
MS Code § 27-65-67 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 65 - Sales Tax|In General|§ 27-65-67. Alias executions

 Whenever any property, personal or real, which is seized and sold by virtue of the foregoing provisions, is not sufficient to satisfy the claim of the State of Mississippi for which distraint or seizure is made, the commissioner may, thereafter, and as often as the same may be necessary, issue alias warrants or have issued alias writs of execution authorizing the sheriff or special agent of the tax commission to proceed to seize and sell in like manner any other property liable to seizure of the person against whom such claim exists, until the amount due from him, together with all expenses, is fully paid.
MS Code § 27-65-69 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 65 - Sales Tax|In General|§ 27-65-69. Sheriff and special agent not personally liable

 Every warrant issued to a sheriff of any county of this state, or to a special agent of the State Tax Commission, shall provide that the State Tax Commission will indemnify and save harmless the said sheriff or special agent against all damages which he may sustain in consequence of the seizure and sale of the property, and the commissioner is hereby authorized to pay all obligations which may accrue by reason of the issuance and execution of any warrant authorized by this chapter, out of funds appropriated by the Legislature to defray the expenses of the State Tax Commission. Any claimant shall be barred of any action against the sheriff or special agent of the tax commission for damages sustained by the same as a consequence of the levying of process authorized by this chapter.
MS Code § 27-65-71 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 65 - Sales Tax|In General|§ 27-65-71. Enforcement not to be enjoined

 No injunction shall be awarded by any court or judge to restrain the collection of the taxes imposed by this chapter, or to restrain the enforcement of this chapter. The provisions of Section 11-13-11, Mississippi Code of 1972, shall not apply to taxes imposed by this chapter.
MS Code § 27-65-73 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 65 - Sales Tax|In General|§ 27-65-73. Sales tax as additional tax; remittances; how made

 The tax imposed by this chapter shall be in addition to all other licenses and taxes levied by law as a condition precedent to engaging in any business taxable hereunder, except as in this chapter otherwise specifically provided. But no municipality or levee district shall be authorized to levy any tax by virtue of the provisions of this chapter.   All remittances of taxes imposed by this chapter shall be made to the commissioner by bank draft, check, cashier's check, money order or money. The commissioner shall issue his receipts therefor to the taxpayer, when requested, and shall deposit all moneys received in the state treasury on the same day collected. Provided, however, no remittance other than cash shall be final discharge of liability for the tax herein assessed and levied unless and until it has been paid in cash to the commissioner.   The apportionment of tax collections as provided by Section 27-65-75 shall be certified by the state tax commission to the state treasurer to be distributed as provided by law upon warrant of the state auditor or by electronic funds transfer.
MS Code § 27-65-79 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 65 - Sales Tax|In General|§ 27-65-79. Records; preserved

 The commissioner shall keep full and accurate records of all moneys received by him, and how disbursed. He shall preserve all returns or a reproduction of such returns filed with him under Sections 27-65-31 and 27-65-33 of this chapter for a period of three (3) years.
MS Code § 27-65-87 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 65 - Sales Tax|In General|§ 27-65-87. Administration of the chapter vested in the Commissioner of Revenue

 The administration of this chapter is vested in and shall be exercised by the Commissioner of Revenue of the Department of Revenue, except as otherwise herein provided, and the enforcement of any of the provisions of this chapter in any of the courts of the state shall be under the exclusive jurisdiction of the Commissioner of Revenue of the Department of Revenue who may require the assistance of an act through the Attorney General, prosecuting attorney of any county, or any district attorney, or any attorney for the Department of Revenue, and may with the assent of the Governor, employ special counsel in any county to aid the prosecuting attorney, the compensation of whom shall be fixed by and paid only upon the approval of the Governor; but the Attorney General, district attorney or prosecuting attorney of any county shall receive no fees or compensation for services rendered in enforcing this chapter in addition to the salary paid to such officer.   In case of violation of the provisions of this chapter, the commissioner may decline to prosecute for the first offense, if in his judgment such violation is not willful or flagrant.
MS Code § 27-65-89 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 65 - Sales Tax|In General|§ 27-65-89. Employees appointed by commissioner

 The Commissioner of Revenue of the Department of Revenue shall appoint, as needed, such deputies, agents, clerks and stenographers as authorized by law, who shall serve under him, and shall perform such duties as may be required by the commissioner, including the signing of notices, warrants and such other documents as may be specifically designated by the commissioner, not inconsistent with this chapter, and they are hereby authorized to act for the commissioner, as he may prescribe and as provided herein. All of such agents, clerks and stenographers may be removed by the Commissioner of Revenue of the Department of Revenue for cause of which the commissioner shall be the final judge.
MS Code § 27-65-91 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 65 - Sales Tax|In General|§ 27-65-91. Special agents designated by commissioner; authority

 The commissioner shall designate certain special agents appointed hereunder and evidenced by a written certificate of appointment under the seal of the tax commission, of which judicial notice shall be taken by all courts of this state. Such agents, when in possession of a warrant issued under authority of this chapter, shall have all the powers and duties of the sheriff in enforcing the provisions of the chapter relating to the warrant thus issued, and in making arrests of persons obstructing or seeking to obstruct the execution of such warrant, or in serving any writ, notice or order connected with the enrolled judgment for which the warrant is issued by whatever officer or authority of court issued.
MS Code § 27-65-93 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 65 - Sales Tax|In General|§ 27-65-93. Commissioner to make regulations

  The commissioner shall, from time to time, promulgate rules and regulations, not inconsistent with the provisions of the sales tax law, for making returns and for the ascertainment, assessment and collection of the tax imposed by the sales tax law as he may deem necessary to enforce its provisions; and, upon request, he shall furnish any taxpayer with a copy of the rules and regulations.   All forms, necessary for the enforcement of the sales tax law, shall be prescribed, printed and furnished by the commissioner.   The commissioner may adopt rules and regulations providing for the issuance of permits to manufacturers, utilities, construction contractors, companies receiving bond financing through the Mississippi Business Finance Corporation or the Mississippi Development Authority, and other taxpayers as determined by the commissioner to purchase tangible personal property taxed under Section 27-65-17, items taxed under Section 27-65-18, items taxed under Section 27-65-19, services taxed under Section 27-65-23, items taxed under Section 27-65-24, and items taxed under Section 27-65-26 without the payment to the vendor of the tax imposed by the sales and use tax laws, and providing for persons to report and pay the tax directly to the commissioner in instances where the commissioner determines that these provisions will facilitate and expedite the collection of the tax at the proper rates which may be due on purchases by the permittee. Under the provisions of this chapter, the vendor is relieved of collecting and remitting the taxes specified hereunder and the person holding the permit shall become liable for such taxes instead of the seller. The full enforcement provisions of the sales tax law shall apply in the collection of the tax from the permittee.
MS Code § 27-65-95 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 65 - Sales Tax|In General|§ 27-65-95. Prior rights or actions not affected by this chapter

 Nothing in this chapter shall affect or defeat any distribution, claim, assessment, appeal, suit, right or cause of action for taxes, due or accrued under Sections 27-65-1 through 27-65-95, Mississippi Code of 1972, prior to July 1, 1974, whether such distribution, assessment, appeal, suit, claim or action shall have been begun before July 1, 1974, or shall thereafter be begun; and the provisions of Sections 27-65-1 through 27-65-95, Mississippi Code of 1972, are expressly continued in full force, effect and operation for the purpose of the assessment, collection and distribution of any taxes due or accrued under said Sections 27-65-1 through 27-65-95, Mississippi Code of 1972, and amendments thereto, prior to July 1, 1974, and for the imposition of any penalties, forfeitures or claims for a failure to comply therewith.
MS Code § 27-65-97 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 65 - Sales Tax|In General|§ 27-65-97. Erroneous diversion of collected sales tax monies to municipality with population of 500 or less

 Any payment made erroneously by the State Tax Commission, as a diversion from sales tax monies collected, to a municipality with a total population of five hundred (500) or less according to the most recent federal census shall not be charged back to such municipality by the State Tax Commission.
MS Code § 27-65-109 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 65 - Sales Tax|In General|§ 27-65-109. Exemptions; taxes

 The exemptions from the provisions of this chapter which relate to taxes or which are more properly classified as tax exemptions than any other exemption classification of this chapter shall be confined to those persons or property exempted by this section or by provisions of the constitutions of the United States or the State of Mississippi. No tax exemption as now provided by any other section shall be valid as against the tax herein levied. Any subsequent tax exemption from the tax levied hereunder shall be provided by amendment to this section.   No exemption provided in this section shall apply to taxes levied by Section 27-65-15 or 27-65-21, Mississippi Code of 1972.   The tax levied by this chapter shall not apply to the following:   Federal retailers excise taxes, federal tax levied on income from transportation, telegraphic dispatches, telephone conversations and electric energy.   The State of Mississippi gasoline tax on gasoline sold by a distributor for nonhighway use which is refunded by the motor vehicle comptroller.
MS Code § 27-65-211 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 65 - Sales Tax|Tribal Tax by Mississippi Band of Choctaw Indians|§ 27-65-211. Definitions

 As used in Sections 27-65-211 through 27-65-221, the following terms shall have the following meanings, unless the context clearly indicates a different meaning:   "Reservation lands" mean those defined as Indian country under the provisions of 18 U.S.C. 1151(a) or (b).   "Tribal tax" means any tax imposed by the Mississippi Band of Choctaw Indians on persons subject to the band's taxing powers.
MS Code § 27-65-213 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 65 - Sales Tax|Tribal Tax by Mississippi Band of Choctaw Indians|§ 27-65-213. Legislative findings

 The Legislature finds that the public interest of both Indians and non-Indians is best served by close cooperation between the state government and the Mississippi Band of Choctaw Indians. The Legislature finds this cooperation to be especially important in the area of taxation. Accordingly, the Legislature hereby authorizes the State Tax Commission to enter into tax collection agreements with the Mississippi Band of Choctaw Indians.
MS Code § 27-65-215 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 65 - Sales Tax|Tribal Tax by Mississippi Band of Choctaw Indians|§ 27-65-215. Exemption from sales or gross receipts tax

 The State of Mississippi hereby relinquishes any jurisdiction it may have to levy and collect within reservation lands the sales or gross receipts tax imposed by Chapter 65 of Title 27, Mississippi Code of 1972, as it applies to sales by merchants on reservation lands of the Mississippi Band of Choctaw Indians when such merchants are authorized to do business on the reservation lands and are paying tribal sales taxes to the Mississippi Band of Choctaw Indians.
MS Code § 27-65-217 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 65 - Sales Tax|Tribal Tax by Mississippi Band of Choctaw Indians|§ 27-65-217. Entry into tax collection agreements

 The State Tax Commission may enter into tax collection agreements with the Mississippi Band of Choctaw Indians. These agreements may provide for the collection by the State Tax Commission for the Indian tribe of any tribal sales or gross receipts tax from reservation lands which are hereby authorized to be imposed subject to the provisions of Sections 27-65-211 through 27-65-221.
MS Code § 27-65-219 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 65 - Sales Tax|Tribal Tax by Mississippi Band of Choctaw Indians|§ 27-65-219. Approval of tax collection agreements

 Any tax collection agreement entered into pursuant to Sections 27-65-211 through 27-65-221 shall be binding and effective only upon approval of the Tribal Chief of the Mississippi Band of Choctaw Indians, the Governor and the Attorney General of the State of Mississippi.
MS Code § 27-65-221 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 65 - Sales Tax|Tribal Tax by Mississippi Band of Choctaw Indians|§ 27-65-221. Duration and renewal of tax collection agreements

 Any tax collection agreements between the State Tax Commission and the Mississippi Band of Choctaw Indians shall be for a term not to exceed ten (10) years; however, such agreements shall be renewable upon expiration by the mutual consent of the parties.
MS Code § 27-65-231 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 65 - Sales Tax|Tax on Rental of Motor Vehicles|§ 27-65-231. Additional tax on persons engaging in business of renting motor vehicles

  In addition to the sales tax imposed in Section 27-65-23, Mississippi Code of 1972, there is hereby levied upon every person engaging or continuing in this state in the business of renting motor vehicles under rental agreements with a term of not more than thirty (30) continuous days each, a tax at the rate of six percent (6%) of the gross proceeds of such business derived from the rental of motor vehicles, except that motor vehicles with a gross vehicle weight exceeding ten thousand (10,000) pounds shall be excluded from the measure of this tax.   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 section, and the commission shall exercise all the power and authority and perform all the duties with respect to taxpayers under this section as are provided in said Sales Tax Law, except that in cases of conflict, then the provisions of this section shall control.   On or before February 15 of each year, the proceeds of the tax imposed by this section on business rental activities shall be paid by the State Tax Commission to the county in which such proceeds were collected. Within seven (7) days after receipt of the tax proceeds, the county shall apportion and pay such tax proceeds as follows: The situs of the rental transactions from which tax proceeds were derived shall first be determined, and then the tax proceeds collected at a situs shall be distributed among the county, municipality and school district of the situs, as appropriate, in the same proportion and in the same manner that motor vehicle ad valorem taxes would be distributed among such taxing districts (based on their respective millage rates) if collected at the same time as the receipt of such proceeds and paid by a motor vehicle owner located at the same address as the situs of the rental transaction.   The governing authorities of the counties, municipalities and school districts may expend the proceeds of such tax for any lawful purposes.   The revenues received by counties and municipalities under subsection (3) of this section shall be deposited in the general fund of the counties and municipalities, and the revenues received by the school districts shall be deposited in any fund designated by the school district.   The revenues received by counties, municipalities and school districts under subsection (3) of this section shall be included and considered as proceeds of ad valorem taxes for the purposes of the growth limitation on ad valorem taxes under Sections 27-39-321 and 27-39-305.   The tax authorized herein shall be in addition to any other tax authorized by law to be levied on the business activities described in this section.
MS Code § 27-65-243 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 65 - Sales Tax|Municipal Special Sales Tax|§ 27-65-243. Exemption of certain businesses from tax imposed in § 27-65-241

 The gross income of businesses engaging or continuing in the business of providing telecommunications services and other similar services, including, but not limited to, Internet services, Internet protocol television (IPTV) services, satellite television services and Mobile TV broadcasting services, shall be exempt from the special sales tax imposed in Section 27-65-241.
MS Code § 27-67-1 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 67 - Use or Compensating Taxes|Article 1 - Use Tax|§ 27-67-1. Title of article

 This article may be cited as the "Mississippi Use Tax Law."
MS Code § 27-67-6 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 67 - Use or Compensating Taxes|Article 1 - Use Tax|§ 27-67-6. Exemption for boxes, etc. brought into state for use with materials for federal government

 The tax levied in Article 1, Chapter 67, Title 27, Mississippi Code of 1972, shall not be collected on the use, storage or consumption of boxes, crates, cartons and other packaging material brought into this state for use to pack or ship materials for the federal government.
MS Code § 27-67-8 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 67 - Use or Compensating Taxes|Article 1 - Use Tax|§ 27-67-8. Examination of records of religious institution; retroactive application of exemption from use tax on certain property used by religious institutions

  No examination shall be made of the records of a religious institution, as defined in paragraph (i) of Section 27-67-7, unless the commissioner shows by reasonable evidence that the religious institution is not operating on a nonprofit basis.   All outstanding claims against a religious institution as defined in paragraph (j) of Section 27-67-7 for unpaid taxes having accrued under the sales or use tax laws on or before the effective date of Section 27-67-7 and this section based upon transactions by such religious institution shall be void and in regards to such transactions for which sales or use taxes are unpaid on or before July 1, 1989, Sections 27-67-7 and 27-67-8 shall be retroactive in effect.
MS Code § 27-67-9 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 67 - Use or Compensating Taxes|Article 1 - Use Tax|§ 27-67-9. Registration of seller

 Every person selling tangible personal property or specified digital products for use, storage or consumption, or rendering services in this state to consumers, shall register and furnish any information relating to his business activities as the commissioner may require.
MS Code § 27-67-11 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 67 - Use or Compensating Taxes|Article 1 - Use Tax|§ 27-67-11. Seller to collect tax from purchaser

  Every person maintaining a place of business, or doing business, in this state, shall collect the tax imposed by this article from the purchaser and remit the tax to the commissioner as hereinafter provided. Failure to collect the tax from the purchaser shall not relieve the seller of liability for payment of the tax.   Any person selling tangible personal property or specified digital products that does not maintain a place of business in this state may be authorized by the commissioner to collect the tax from customers in Mississippi who are liable for its payment, and such person shall remit the tax to the commissioner in the same manner and subject to the same requirements as a person maintaining a place of business or doing business within this state. Such authority may be cancelled at any time when, in the judgment of the commissioner, the tax can be collected more effectively from the purchaser in this state. When the tax has been collected from the purchaser, the seller shall be liable for payment of the tax to the commissioner.   Every person required or authorized to collect the tax shall add to the sales price of tangible personal property, services or specified digital products the amount of the tax imposed on purchaser for the use, storage, or consumption thereof, and, when so added, the tax shall be a debt from the purchaser to the seller until paid, and shall be collectible at law in the same manner as other debts. It shall be unlawful for any person to advertise, hold out, or state to the public or to any customer that the tax herein imposed will be assumed or absorbed by the seller or that any part thereof will be refunded. Said tax shall be stated separately from the sales price on the sales invoice and shown separately on the seller's records. The purchaser shall pay the tax to the seller as trustee for and on account of the state.
MS Code § 27-67-13 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 67 - Use or Compensating Taxes|Article 1 - Use Tax|§ 27-67-13. Liability of user

 Any person who uses, stores, or consumes any tangible personal property or specified digital products upon which a tax is herein imposed, or who has received a service which is taxable, upon which the tax has not been paid to the commissioner or to a seller authorized by the commissioner to collect the tax, shall be liable therefor, and shall file returns and pay the tax due the state to the commissioner as provided by this article.
MS Code § 27-67-15 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 67 - Use or Compensating Taxes|Article 1 - Use Tax|§ 27-67-15. Issuance of permits

 The commissioner may provide for the issuance of permits to manufacturers or public service corporations to pay all taxes levied under this article on the purchase of tangible personal property, services and specified digital products directly to the commissioner, in lieu of payment of the use tax to the vendor, in instances where the commissioner determines that such provisions will facilitate and expedite the collection of the tax at the proper rates which may be due on such purchases by said persons.