reglab/statecodes huggingface dataset:
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › IN GENERAL (§§ 27-65-1 — 27-65-111) › Section 27-65-26 - Selling, renting or leasing specified digital products

(1)
Upon every person engaging or continuing within this state in the business of selling, renting or leasing specified digital products, there shall be levied, assessed and shall be collected a tax equal to seven percent (7%) of the gross income of the business. The sale of a digital code that allows the purchaser to obtain a specified digital product shall be taxed in the same manner as the sale of a specified digital product. The tax is imposed when:
(a)
The sale is to an end user;
(b)
The seller grants the right of permanent or less than permanent use of the products transferred electronically; or
(c)
The sale is conditioned or not conditioned upon continued payment.
(2)
Charges by one (1) specified digital products provider to another specified digital products provider holding a permit issued under Section
27-65-27
for services that are resold by such other specified digital products provider shall not be subject to the tax levied pursuant to this section.
(3)
For purposes of this section:
(a)
"Specified digital products" means electronically transferred digital audio-visual works, digital audio works and digital books.
(b)
"Digital audio-visual works" means a series of related images which, when shown in succession, impart an impression of motion, together with accompanying sounds, if any.
(c)
"Digital audio works" means works that result from the fixation of a series of musical, spoken or other sounds, including ringtones. "Ringtones" means digitized sound files that are downloaded onto a device and that may be used to alert the customer with respect to a communication.
(d)
"Digital books" means works that are generally recognized in the ordinary and usual sense as "books."
(e)
"Electronically transferred" means obtained by the purchaser by means other than tangible storage media.
(f)
"End user" means any person other than a person who receives by contract a product transferred electronically for further commercial broadcast, rebroadcast, transmission, retransmission, licensing, relicensing, distribution, redistribution or exhibition of the product, in whole or in part, to another person or persons.
(g)
"Permanent use" means for purposes of this section for perpetual or for an indefinite or unspecified length of time.
(h)
"Digital code" means a code that permits a purchaser to obtain a specified digital product at a later date.
Laws, 2009, ch. 332, § 1, eff. 7/1/2009.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › IN GENERAL (§§ 27-65-1 — 27-65-111) › Section 27-65-35 - Failure to file return; notice

If no return is made on or before the due date by any taxpayer required to make a return, the commissioner, as soon as practicable after the due date, shall make an assessment of taxes and damages from any information available, which shall be prima facie correct. The commissioner shall give written notice by mail or by personal delivery to the taxpayer of the tax and damages thus assessed and demand payment within sixty (60) days from the date the commissioner mailed or hand delivered the notice. In the case of an individual, the notice shall be sent by mail to the taxpayer or delivered by an agent of the commissioner to the taxpayer, to a manager or general agent at the taxpayer's place of business or to someone above the age of sixteen (16) years at the taxpayer's residence. In the case of a partnership, the notice shall be sent by mail to the partnership or delivered by an agent of the commissioner to any partner, to a manager or general agent at the taxpayer's place of business or to someone above the age of sixteen (16) years at the residence of any partner. In the case of a corporation, limited liability company, joint venture, association, estate, trust or other group or combination acting as a unit, including any government entity, the notice shall be sent by mail to the taxpayer or delivered by an agent of the commissioner to an officer of the entity, to someone above the age of sixteen (16) years at the residence of an officer of the entity or to a manager or general agent at the taxpayer's place of business. However, if the taxpayer shall file a return and pay the tax shown to be due within sixty (60) days from the date the commissioner mailed or hand delivered the assessment, the return and payment shall be accepted in lieu of the assessment.
Codes, 1942, § 10119; Laws, 1932, ch. 90; Laws, 1934, ch. 119; Laws, 1936, ch. 158; Laws, 1938, ch. 113; Laws, 1942, ch. 138; Laws, 1944, ch. 129, § 7; Laws, 1952, ch. 403, § 4; Laws, 1955, Ex Sess, ch. 106, § 1; Laws, 1958, ch. 576; Laws, 1976, ch. 435; Laws, 1992, ch. 407, § 1; Laws, 2007, ch. 359, § 1; Laws, 2009, ch. 492, § 103, eff. 7/1/2010.
Amended by Laws, 2014, ch. 476, HB 799, 12, eff. 1/1/2015.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › IN GENERAL (§§ 27-65-1 — 27-65-111) › Section 27-65-39 - Penalties for deficient or delinquent return

If any part of the deficient or delinquent tax is due to negligence or failure to comply with the provisions of this chapter or authorized rules and regulations promulgated under the provisions of this chapter without intent to defraud, there may be added as damages ten percent (10%) of the total amount of deficiency or delinquency in the tax, or interest at the rate of one percent (1%) per month, except as otherwise provided in this section, or both, from the date such tax was due until paid, and the tax, damages and interest shall become payable upon notice and demand by the commissioner.
If any part of the deficient or delinquent tax is due to intentional disregard of the provisions of this chapter or authorized rules and regulations promulgated under the provisions of this chapter, or is due to fraud with intent to evade the law, then there may be added as damages fifty percent (50%) of the total amount of the deficiency or delinquency of the tax, and in such case the whole amount of tax unpaid, including the charges so added, shall become due and payable upon notice and demand by the commissioner, and interest of one percent (1%) per month, except as otherwise provided in this section, of the total amount of the deficiency or delinquency of the tax may be added from the date such tax was due until paid. Provided, however, no such damages shall be added if the taxpayer establishes reasonable cause for his negligence or failure to comply. A taxpayer's purported disregard of instructions given through an audit shall not be a basis for the imposition of the penalty provided in this paragraph.
For taxes assessed by the commissioner on or after January 1, 2015, the rate of any interest assessed under this section shall be:
(a)
Nine-tenths of one percent (9/1
0
of 1%) per month for such taxes assessed on or after January 1, 2015, and before January 1, 2016;
(b)
Eight-tenths of one percent (8/1
0
of 1%) per month for such taxes assessed on or after January 1, 2016, and before January 1, 2017;
(c)
Seven-tenths of one percent (7/1
0
of 1%) per month for such taxes assessed on or after January 1, 2017, and before January 1, 2018;
(d)
Six-tenths of one percent (6/1
0
of 1%) per month for such taxes assessed on or after January 1, 2018, and before January 1, 2019; and
(e)
One-half of one percent (1/2 of 1%) per month for such taxes assessed on or after January 1, 2019.
Codes, 1942, § 10119; Laws, 1932, ch. 90; Laws, 1934, ch. 119; Laws, 1936, ch. 158; Laws, 1938, ch. 113; Laws, 1942, ch. 138; Laws, 1944, ch. 129, § 7; Laws, 1952, ch. 403, § 4; Laws, 1955, Ex Sess, ch. 106, § 1; Laws, 1958, ch. 576; Laws, 2012, ch. 566, § 7, eff. 7/1/2012.
Amended by Laws, 2014, ch. 476, HB 799, 14, eff. 1/1/2015.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › IN GENERAL (§§ 27-65-1 — 27-65-111) › Section 27-65-40 - Effect of state officer's or employee's failure to pay state sales tax

If any officer or employee of the State of Mississippi, or any political subdivision thereof, does not pay the state sales tax for which he is responsible to pay within two (2) months after such sales tax becomes due and payable, he shall not be eligible to receive any salary or other emoluments of office from this state, or from any political subdivision thereof, until said sales tax, interest and penalty, if any, shall be paid in full. This provision shall apply to any installments of sales tax due, after the first installment, to require payment of the entire balance of tax due, plus interest and penalty, if any, before an officer or employee of the State of Mississippi, or any political subdivision thereof, is eligible to draw any salary or other emoluments of office. The Tax Commissioner is required to furnish the State Fiscal Officer or appropriate fiscal officer of the political subdivision, as the case may be, with notice that sales taxes have not been paid. This notice shall serve as a stop order upon any salary due any employee or officer. Disregard of this notice creating personal liability against such fiscal officer for the full amount of the sales tax due, plus interest and penalty. For purposes of this section, a political subdivision includes, but is not limited to, a county or separate school district, institution of higher learning, state college or university, or state community college. The sales tax may be paid with uncertified check during such time and under such regulations as the Commissioner shall prescribe, but if the check so received is not paid by the bank on which it is drawn, the taxpayer for whom such check is tendered shall remain liable for the payment of the tax and all penalties, the same as if such check had not been tendered.
Laws, 1993, ch. 563, § 4, eff. 7/1/1993.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › IN GENERAL (§§ 27-65-1 — 27-65-111) › Section 27-65-41 - Tax constitutes a debt

The tax imposed by this chapter or damages assessed or interest applied by authority of this chapter shall constitute a debt due the State of Mississippi from the time the tax is due until it is paid and shall be a lien upon the property or rights to property of any person subject to the provisions of this chapter including the statute of limitations set forth in Section
27-65-42
.
Codes, 1942, § 10119; Laws, 1932, ch. 90; Laws, 1934, ch. 119; Laws, 1936, ch. 158; Laws, 1938, ch. 113; Laws, 1942, ch. 138; Laws, 1944, ch. 129, § 7; Laws, 1952, ch. 403, § 4; Laws, 1955, Ex Sess ch. 106, § 1; Laws, 1958, ch. 576; Laws, 1972, ch. 405, § 1, eff. 6/26/1972.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › IN GENERAL (§§ 27-65-1 — 27-65-111) › Section 27-65-43 - Taxpayer must keep records

It shall be the duty of every person taxable under this chapter to keep and preserve for a period of three (3) years adequate records of the gross income, gross receipts or gross proceeds of sales of the business, including all invoices of merchandise purchased, all bank statements and cancelled checks, and all other books or accounts as may be necessary to determine the amount of tax for which he is liable. Said records shall be adequate in substance to conform with the provisions of this chapter and the regulations promulgated by the commissioner, and all of such records shall be written in the English language. All records shall be open for examination, at any time, by the commissioner or his duly authorized agent.
The commissioner may require any information or records from computer information systems on media common to those systems. Taxpayers' records may be sampled for audit purposes at the discretion of the commissioner and any assessment rendered as a result of same shall be considered prima facie correct.
The records provided for in this section shall be kept at the taxpayer's principal place of business within this state, and failure to keep and allow examination of such records shall subject the taxpayer to all the penalties of Section
27-65-85
of this chapter.
Codes, 1942, § 10120; Laws, 1932, ch. 90; Laws, 1934, ch. 119; Laws, 1936, ch. 158; Laws, 1938, ch. 113; Laws, 1944, ch. 129, § 8; Laws, 1952, ch. 403, § 5; Laws, 1992, ch. 402, § 1, eff. 7/1/1992.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › IN GENERAL (§§ 27-65-1 — 27-65-111) › Section 27-65-45 - through 27-65-49 - [Repealed]

Repealed by Laws, 2005, ch. 499, § 36 eff. 7/1/2005.
§ 27-65-45. [Codes, 1942, § 10121; Laws, 1932, ch. 90; Laws, 1934, ch. 119; Laws, 1938, ch. 113, 1952, ch. 403, § 6; Laws, 1955, Ex Sess ch. 106, § 2; Laws, 1971, ch. 464, § 1; Laws, 1986, ch. 451, § 5, eff. 5/1/1986.] § 27-65-47. [Codes, 1942, § 10121.1; Laws, 1971, ch. 464, § 1, eff. 3/30/1971.] § 27-65-49. [Codes, 1942, § 10121.2; Laws, 1971, ch. 464, § 1, eff. 3/30/1971.]
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › IN GENERAL (§§ 27-65-1 — 27-65-111) › Section 27-65-51 - Disbursement from treasury to taxpayer

In the event a final judgment is rendered in favor of the taxpayer in a suit to recover illegal taxes, and provided the taxpayer is not otherwise indebted to the state, it shall be the duty of the state auditor, upon receipt of a certified copy of the final judgment, to issue a warrant directed to the state treasurer, in favor of the taxpayer, to pay the part of the illegal tax as was paid into the state treasury, and to certify to the treasurer of any municipality, county or other taxing authority as to the amount of the illegal taxes paid to such municipality, county, or other taxing authority having received any part of the illegal tax, who is required hereby to refund the amount of such taxes certified by the auditor, included in the amount for which the judgment was rendered in favor of the taxpayer.
If any municipality, county or other taxing authority, having received any part of taxes for the recovery of which such judgment is rendered, is unable, unwilling or otherwise fails or refuses to make refund of the amount certified by the state auditor to be due such taxpayer, then the commissioner is hereby authorized to withhold from such municipality, county, or other taxing authority, sufficient funds from any subsequent amount which may be due to such municipality, county, or other taxing authority, to cover the amount not refunded to the taxpayer. Any such amount so withheld shall be paid into the state treasury and a warrant issued by the state auditor against such fund in payment of the balance due under the judgment rendered in favor of the taxpayer for such taxes.
Codes, 1942, § 10121.3; Laws, 1971, ch. 464, § 1, eff. 3/30/1971.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › IN GENERAL (§§ 27-65-1 — 27-65-111) › Section 27-65-53 - Refunds

If the commissioner finds that the taxpayer has overpaid his tax for any reason and the taxpayer has discontinued business and there is no subsequent liability upon which the excess may be credited, or if the amount of the excess so paid shall exceed the estimated liability for the next twelve (12) months, the excess shall be refunded to the taxpayer. Such amount shall be certified to the State Auditor of Public Accounts by the commission. The said auditor is hereby authorized to make such investigation and audit of the claim as he finds necessary. If he finds that the commissioner is correct in his determination, the auditor may issue his warrant to the State Treasurer in favor of the taxpayer for the amount of tax erroneously paid into the State Treasury, such refunds to be made from current sales tax collections. If part of the overpayment has been disbursed to any municipality or state institution of higher learning, under authority of Section
27-65-75
, the municipality or state institution of higher learning, having erroneously received the money, shall adjust the amount with the commissioner, or the overpayment may be withheld by the state from any funds due by the state to the municipality or state institution of higher learning.
Provided, that where the taxpayer has overpaid his tax, the commissioner may give credit for same and allow the taxpayer to take credit on a subsequent return or, if necessary, in his discretion, have the taxpayer file for a refund as provided herein.
If any overpayment of tax as reflected in an application or amended return, or both, filed by the taxpayer, and verified by the commissioner or otherwise determined to be due by the commissioner or commission, is not refunded or credited to a taxpayer's account within ninety (90) days after the application or amended return is filed or the date the commission or commissioner determines a refund is due, whichever is later, interest at the rate of one-half of one percent (1/2 of 1%) per month shall be allowed on such overpayment computed for the period after expiration of the ninety-day period provided herein to the date of payment.
Codes, 1942, § 10121.4; Laws, 1971, ch. 464, § 1; Laws, 1981, ch. 328, § 2; Laws, 1991, ch. 383, § 1; Laws, 1998, ch. 337, § 2; Laws, 2006, ch. 365, § 2, eff. 7/1/2006.
Amended by Laws, 2020, ch. 372, HB 859,§ 6, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › IN GENERAL (§§ 27-65-1 — 27-65-111) › Section 27-65-59 - Warrant for collection of tax

The commissioner may issue a warrant under official seal directed to the sheriff of any county of the state, or to a special agent of the commission, commanding him to immediately seize and sell the real and personal property of the person owning the same found within the county in which the judgment is enrolled for the payment of the amount of tax, damages and interest, if any, as set forth in the warrant, and the cost of executing the warrant.
Codes, 1942, § 10125; Laws, 1932, ch. 90; Laws, 1934, ch. 119; Laws, 1936, ch. 158; Laws, 1938, ch. 113; Laws, 1952, ch. 403, § 9; Laws, 1955, Ex Sess, ch. 106, § 4; Laws, 1956, ch. 425, § 1; Laws, 1966, ch. 651, § 1(a); Laws, 1972, ch. 376, § 1, eff. 4/26/1972.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › IN GENERAL (§§ 27-65-1 — 27-65-111) › Section 27-65-61 - Jeopardy assessment and warrant

If the commissioner has cause to believe and believes that the collection of taxes due by any taxpayer will be jeopardized by delay, he may assess such taxes immediately, together with damages and interest, and may immediately file with the circuit clerk a notice of tax lien for sales taxes, damages, and interest and issue a jeopardy warrant under official seal directed to the sheriff of any county of this state or to a special agent of the tax commission.
The circuit clerk shall proceed as provided in Section
27-65-57
upon receiving a copy of the notice of tax lien from the commissioner. Any tax determined to be due under a jeopardy assessment shall be a debt due to the state, and, when thus enrolled upon the judgment roll of the county, shall be the equivalent of any enrolled judgment of a court of record, and shall constitute a lien on all property and rights to property of the judgment debtor. The sheriff, or the special agent, as the case may be, upon receipt of the jeopardy warrant, shall immediately proceed in accordance with Section
27-65-63
. However, where property has been seized under authority of a jeopardy warrant, the taxpayer may file a petition for a hearing and revision of the assessment with the commissioner at any time prior to the date of the sale, provided such taxpayer executes a supersedeas surety bond in a surety company authorized to do business and doing business in this state for double the amount of the assessment. Such bond shall be conditioned that any taxes, damages, interest and costs adjudged to be due after the hearing will be paid promptly upon order of the state tax commission.
Codes, 1942, § 10125-01; Laws, 1955, Ex Sess, ch. 106, § 4; Laws, 1956, ch. 425, § 1; Laws, 1966, ch. 651, § 1(b); Laws, 1972, ch. 376, § 2, eff. 4/26/1972.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › IN GENERAL (§§ 27-65-1 — 27-65-111) › Section 27-65-63 - Execution of warrant by sheriff or special agent; fees

The sheriff or special agent of the Tax Commission, upon receipt of a warrant or a jeopardy warrant, shall immediately seize any property of the taxpayer named in the warrant, in all respects, with like effect, and in the manner prescribed by law with respect to executions of judgments, and he shall execute such warrant and return it to the commissioner, and pay to him the money collected by virtue thereof by the date specified therein, but not to exceed sixty (60) days.
The sheriff or special agent shall be entitled to the fees for his services in the same amount, and to be collected in like manner, as provided by Section
25-7-19
, Mississippi Code of 1972, for like services under a writ of execution. Provided, however, that the minimum total of all such fees shall be Ten Dollars ($10.00). All such fees collected by a special agent of the Tax Commission shall be paid to the Tax Commission and deposited in a fund to be expended by the chairman to help defray the costs of carrying out the provisions of this chapter. Provided, further, that when a warrant issued to a sheriff shall be withdrawn by the commissioner prior to its expiration date, the commissioner is authorized to pay to the sheriff the fees allowed by law for services actually performed and costs actually incurred, out of money collected as fees from the taxpayer, or from funds appropriated for the operation of the Tax Commission.
Real property shall be disposed of according to Section
13-3-163
, Mississippi Code of 1972, and, except as otherwise provided in this paragraph, personal property shall be disposed of according to Section
13-3-165
, Mississippi Code of 1972. However, perishable personal property may be disposed of as provided by Section
13-3-167
, Mississippi Code of 1972. In addition to the advertising requirements provided in Section
13-3-165
for the sale of personal property, the Tax Commission may, when the commissioner determines the need to do so, advertise sales of personal property in any additional manner determined appropriate by the commissioner. The costs of any such additional advertising shall be considered a cost of the sale and shall be collected from the proceeds of the sale. The failure to advertise the sale of personal property in any form other than that required by Section
13-3-165
shall not invalidate a sale. For any sale of property by the Tax Commission, the commissioner may determine acceptable methods of payments to be received from the highest bidder for any sale.
Codes, 1942, § 10125-02; Laws, 1955, Ex Sess, ch. 106, § 4; Laws, 1956, ch. 425, § 1; Laws, 1966, ch. 651, § 1(c); Laws, 1972, ch. 376, § 3; Laws, 2002, ch. 404, § 2, eff. 3/19/2002.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › IN GENERAL (§§ 27-65-1 — 27-65-111) › Section 27-65-65 - Commissioner may bid at sales

When any property is offered for sale under the authority of a warrant or writ of execution for the collection of sales taxes, damages or interest, and no bid is submitted equal to the reasonable value of the property, the commissioner or his agent may bid therefor on behalf of the State of Mississippi an amount not to exceed the amount of the warrant and costs, and if declared the successful bidder for that particular piece of property, such title as may be conveyed shall pass to the state, and the state's interest in the property may then be sold at public or private sale to the best interest of the state.
Codes, 1942, § 10125-03; Laws, 1955, Ex Sess, ch. 106, § 4; Laws, 1956, ch. 425, § 1; Laws, 1966, ch. 651, § 1(d), eff. 7/1/1966.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › IN GENERAL (§§ 27-65-1 — 27-65-111) › Section 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.
Codes, 1942, § 10125-04; Laws, 1955, Ex Sess, ch. 106, § 4; Laws, 1956, ch. 425, § 1; Laws, 1966, ch. 651, § 1(e), eff. 7/1/1966.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › IN GENERAL (§§ 27-65-1 — 27-65-111) › Section 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.
Codes, 1942, § 10125-05; Laws, 1955, Ex Sess, ch. 106, § 4; Laws, 1956, ch. 425, § 1; Laws, 1966, ch. 651, § 1(f), eff. 7/1/1966.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › IN GENERAL (§§ 27-65-1 — 27-65-111) › Section 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.
Codes, 1942, § 10125-06; Laws, 1955, Ex Sess, ch. 106, § 4; Laws, 1956, ch. 425, § 1; Laws, 1966, ch. 651, § 1(g), eff. 7/1/1966.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › IN GENERAL (§§ 27-65-1 — 27-65-111) › Section 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.
Codes, 1942, § 10126; Laws, 1934, ch. 119; Laws, 1936, ch. 158; Laws, 1984, ch. 478, § 24, eff. 7/1/1984.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › IN GENERAL (§§ 27-65-1 — 27-65-111) › Section 27-65-76 - [Repealed]

Repealed by Laws, 1987, ch 322, § 31, eff. 9/1/1987.
Laws, 1985, ch 537, § 2.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › IN GENERAL (§§ 27-65-1 — 27-65-111) › Section 27-65-77 - [Repealed]

Repealed by Laws, 1985, ch. 455, § 14, eff. 3/29/1985.
Codes, 1942, § 10128; Laws, 1932, ch. 90; Laws, 1934, ch. 119; Laws, 1936, ch. 158.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › IN GENERAL (§§ 27-65-1 — 27-65-111) › Section 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.
Codes, 1942, § 10129; Laws, 1932, ch. 90; Laws, 1934, ch. 119; Laws, 1936, ch. 158; Laws, 1984, ch. 458, § 4, eff. 7/1/1984.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › IN GENERAL (§§ 27-65-1 — 27-65-111) › Section 27-65-83 - [Repealed]

Repealed by Laws, 2001, ch. 429, § 3, eff. 3/13/2001.
Codes, 1942, § 10132; Laws, 1932, ch. 90; Laws, 1934, ch. 119; Laws, 1936, ch. 158; Laws, 1952, ch. 403, § 11, eff. 5/1/1952.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › IN GENERAL (§§ 27-65-1 — 27-65-111) › Section 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.
Codes, 1942, § 10134; Laws, 1932, ch. 90; Laws, 1934, ch. 119; Laws, 1938, ch. 113; Laws, 1952, ch. 403, § 13, eff. 5/1/1952; Laws, 2009, ch. 492, § 105, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › IN GENERAL (§§ 27-65-1 — 27-65-111) › Section 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.
Codes, 1942, § 10135; Laws, 1932, ch. 90; Laws, 1934, ch. 119; Laws, 1938, ch. 113; Laws, 1942, ch. 122; Laws, 1952, ch. 403, § 14; Laws, 1966, ch. 651, § 3; Laws, 2009, ch. 492, § 106, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › IN GENERAL (§§ 27-65-1 — 27-65-111) › Section 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.
Codes, 1942, § 10136; Laws, 1932, ch. 90; Laws, 1934, ch. 119; Laws, 1938, ch. 113; Laws, 1942, ch. 122; Laws, 1952, ch. 403, § 14; Laws, 1966, ch. 651, § 3, eff. 7/1/1966.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › IN GENERAL (§§ 27-65-1 — 27-65-111) › Section 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.
Codes, 1942, §§ 10111.5, 10138; Laws, 1932, ch. 90; Laws, 1934, ch. 119; Laws, 1950, ch. 516, §§ 1-4; Laws, 1952, ch. 367 (subsection 1); Laws, 1955, Ex Sess. ch. 106, § 5; ch. 109, § 19; Laws, 1956, ch. 419, § 5; ch. 420, § 2; ch. 421, § 2; ch. 425, § 2; Laws, 1957, Ex Sess. ch. 20, § 2; Laws, 1958, chs. 575, § 3, 574, § 15; Laws, 1962, chs. 596, §§ 2, 4, 597, §§ 2, 4, 601, §§ 2, 4, 602, §§ 2, 4, 598, §§ 2, 4, and 599, § 4; Laws, 1964, chs. 530, § 3, 531, § 5, 532, § 6, 533, § 2; Laws, 1965, Ex. Sess. ch. 22, § 6; Laws, 1966, chs. 651, § 4, 654, § 1; Laws, 1968, ch. 588, §§ 15, 17; Laws, 1970, ch. 547, § 2; Laws, 1974, ch. 509, § 2, eff. 7/1/1974.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › IN GENERAL (§§ 27-65-1 — 27-65-111) › Section 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.
Laws, 1986, ch. 451, § 7, eff. 5/1/1986.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › IN GENERAL (§§ 27-65-1 — 27-65-111) › Section 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:
(a)
Federal retailers excise taxes, federal tax levied on income from transportation, telegraphic dispatches, telephone conversations and electric energy.
(b)
The State of Mississippi gasoline tax on gasoline sold by a distributor for nonhighway use which is refunded by the motor vehicle comptroller.
Laws, 1978, ch. 347, § 7, eff. 7/1/1978.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › TRIBAL TAX BY MISSISSIPPI BAND OF CHOCTAW INDIANS (§§ 27-65-211 — 27-65-221) › Section 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:
(a)
"Reservation lands" mean those defined as Indian country under the provisions of
18 U.S.C. 1151(a) or (b)
.
(b)
"Tribal tax" means any tax imposed by the Mississippi Band of Choctaw Indians on persons subject to the band's taxing powers.
Laws, 1986, ch. 322, § 1, eff. 3/13/1986.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › TRIBAL TAX BY MISSISSIPPI BAND OF CHOCTAW INDIANS (§§ 27-65-211 — 27-65-221) › Section 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.
Laws, 1986, ch. 322, § 2, eff. 3/13/1986.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › TRIBAL TAX BY MISSISSIPPI BAND OF CHOCTAW INDIANS (§§ 27-65-211 — 27-65-221) › Section 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.
Laws, 1986, ch. 322, § 3, eff. 3/13/1986.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › TRIBAL TAX BY MISSISSIPPI BAND OF CHOCTAW INDIANS (§§ 27-65-211 — 27-65-221) › Section 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
.
Laws, 1986, ch. 322, § 4, eff. 3/13/1986.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › TRIBAL TAX BY MISSISSIPPI BAND OF CHOCTAW INDIANS (§§ 27-65-211 — 27-65-221) › Section 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.
Laws, 1986, ch. 322, § 5, eff. 3/13/1986.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › TRIBAL TAX BY MISSISSIPPI BAND OF CHOCTAW INDIANS (§§ 27-65-211 — 27-65-221) › Section 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.
Laws, 1986, ch. 322, § 6, eff. 3/13/1986.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243) › MUNICIPAL SPECIAL SALES TAX (§§ 27-65-241 — 27-65-243) › Section 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
.
Laws, 2009, ch. 332, § 14, eff. 7/1/2009.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 67 - USE OR COMPENSATING TAXES (§§ 27-67-1 — 27-67-511) › Article 1 - USE TAX (§§ 27-67-1 — 27-67-35) › Section 27-67-1 - Title of article

This article may be cited as the "Mississippi Use Tax Law."
Codes, 1942, § 10146-01; Laws, 1955, Ex. Sess. ch. 111, § 1; Laws, 1960, ch. 479, § 1, eff. 6/1/1960.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 67 - USE OR COMPENSATING TAXES (§§ 27-67-1 — 27-67-511) › Article 1 - USE TAX (§§ 27-67-1 — 27-67-35) › Section 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.
Laws, 1992, ch. 548 § 14, eff. 5/14/1992.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 67 - USE OR COMPENSATING TAXES (§§ 27-67-1 — 27-67-511) › Article 1 - USE TAX (§§ 27-67-1 — 27-67-35) › Section 27-67-8 - Examination of records of religious institution; retroactive application of exemption from use tax on certain property used by religious institutions

(1)
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.
(2)
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.
Laws, 1989, ch. 531, § 2, eff. 7/1/1989.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 67 - USE OR COMPENSATING TAXES (§§ 27-67-1 — 27-67-511) › Article 1 - USE TAX (§§ 27-67-1 — 27-67-35) › Section 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.
Codes, 1942, § 10146-05; Laws, 1955, Ex. Sess. ch. 111, § 5; Laws, 1960, ch. 479, § 5, eff. 6/1/1960; Laws, 2009, ch. 332, § 9, eff. 7/1/2009.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 67 - USE OR COMPENSATING TAXES (§§ 27-67-1 — 27-67-511) › Article 1 - USE TAX (§§ 27-67-1 — 27-67-35) › Section 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.
Codes, 1942, § 10146-07; Laws, 1955, Ex. Sess. ch. 111, § 7; Laws, 1960, ch. 479, § 7, eff. 6/1/1960; Laws, 2009, ch. 332, § 11, eff. 7/1/2009.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 67 - USE OR COMPENSATING TAXES (§§ 27-67-1 — 27-67-511) › Article 1 - USE TAX (§§ 27-67-1 — 27-67-35) › Section 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.
Codes, 1942, § 10146-08; Laws, 1955, Ex. Sess. ch. 111, § 8; Laws, 2009, ch. 332, § 12, eff. 7/1/2009.