reglab/statecodes huggingface dataset:
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 07 - Manufacturing and Production › Chapter 02 - Salvage Procedures › Section 35-7-07-02-106 - Unlawful to Operate Salvage Vehicle - Exception

Current through June 25, 2024
It shall be unlawful to operate a motor vehicle described
					 in a Salvage Certificate of Title upon the roads and highways of this state,
					 except on the day of a scheduled inspection and for the purpose of going to and
					 from the inspection state designated. There shall be no license tag issued for
					 a vehicle described in a salvage title, or described in such similar ownership
					 document issued by another titling jurisdiction.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 07 - Manufacturing and Production › Chapter 02 - Salvage Procedures › Section 35-7-07-02-107 - Titling Vehicle Which is Rebuilt but Insurer Failed to Obtain Salvage Title

Current through June 25, 2024
If a rebuilder acquires a damaged vehicle for which the
					 insurer or owner did not obtain a salvage title and which is rebuilt in this
					 state, he shall proceed as provided in Section 104 paragraphs 1 and 2. The
					 rebuilder shall thereafter make application for certificate of title in his
					 name as set out in Section 104 paragraphs 1 and 2.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 07 - Manufacturing and Production › Chapter 02 - Salvage Procedures › Section 35-7-07-02-108 - Rebuilder Takes Ownership by Re-assignment of Title in This State

Current through June 25, 2024
A rebuilder in this state who takes ownership of a vehicle
					 by reassignment of title by an insurance company shall include with his
					 application for new certificate of title the documentation required above in
					 Section 104 paragraphs 1 and 2; Section 110 paragraphs 1 and 2 except there
					 shall be no Department of Public Safety Completion of Vehicle Inspection form
					 (78-022) attached. The Department may require inspection of any vehicle prior
					 to issuance of a new certificate of title. On such requirement, the rebuilder
					 shall proceed according to Section 104 paragraphs 1 and 2; Section 110
					 paragraphs 1 and 2, except there shall be no salvage certificate of title
					 attached, but the certificate of title reassigned to the rebuilder shall be
					 attached.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 07 - Manufacturing and Production › Chapter 02 - Salvage Procedures › Section 35-7-07-02-109 - Rebuilder to Obtain New Certificate of Title Prior to Sale

Current through June 25, 2024
A new certificate of title shall be applied for and
					 obtained by the owner/rebuilder prior to retail or wholesale sale of a vehicle
					 which he rebuilt in this state, whether ownership was acquired by assignment of
					 title of a salvage vehicle from an insurer or by reassignment of title.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 07 - Manufacturing and Production › Chapter 02 - Salvage Procedures › Section 35-7-07-02-110 - Definition of Repair and Titling Rebuilt Vehicle

Current through June 25, 2024
1. The term "Repair" as set out shall not
				  include cosmetic repair, such as surface scratches, blemishes, to the painted
				  finish, key dings, minor dents and scrapes to minor component parts when such
				  are documented by color photographs as set out in Section 110 paragraph 2,
				  whether the current title is "Salvage" or has been reassigned to a rebuilder by
				  the insurer.
2. The rebuilder
				  shall include with every Form 78-021, Application for Inspection of a
				  Salvage/Rebuilt Vehicle, a minimum of four (4) color photographs of the vehicle
				  in its unrepaired condition so that a Department of Public Safety inspector may
				  view at the same time of the inspection, and such photographs shall be
				  surrendered with the rebuilder's application for inspection. Such photographs
				  shall be made as follows: one (1) from each of four different angles looking
				  from a fender on a line diagonally to the fender on the opposite side and end
				  of the vehicle taken from a distance not more than six (6) feet from the
				  vehicle and which clearly show the back or front, side and top of the vehicle
				  from each angle. The rebuilder shall include other photographs as he deems
				  necessary to show other areas of concern to him.
3. If the photographs do not clearly show
				  prior existing damage as claimed, repair of such damage will be counted as one
				  component part for each such part(s) so repaired.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 8 - Miscellaneous Tax › Subpart 01 - Beer Tax › Chapter 01 - Transportation through Counties which do not Authorize the Sale of Beer › Section 35-8-01-01-100

Current through June 25, 2024
The Commissioner and Chairman of the State Tax Commission
					 having received numerous complaints from the enforcement branch of the
					 Alcoholic Beverage Control Division, members of the State Highway Patrol and
					 other law enforcement personnel, that there presently exists in the State the
					 widespread practice of transporting beer from counties wherein said beer is
					 legal into counties where beer is not legal, and the making of sales thereof in
					 such "dry" areas; that the Commissioner feels it is necessary and expedient at
					 this time to enact regulations concerning the transportation of beer through
					 "dry" counties and between counties wherein the sale and possession thereof is
					 legal. In furtherance of the aforesaid purpose, the commissioner does hereby
					 enact, promulgate and adopt the following rules and regulations:
1. Beer shall not be transported through any
				  county in this State which forbids the sale of beer unless by common carrier or
				  unless its transportation is in closed trucks of wholesale beer dealers, the
				  aforesaid trucks carrying the name of the wholesale dealer in large letters on
				  the side of the truck so that it might be easily legible to persons traveling
				  along the highway.
2. All
				  transportation of beer between counties within this State must be accompanied
				  by a bill of lading or an invoice stating the name of the consignor and
				  consignee, the date and time of departure, route to be taken in transit and
				  showing the destination to be into a county or municipality that legally
				  authorizes the sale of beer; or which is accompanied by a load out sheet
				  stating the name of the consignor and that the beer is to be delivered to
				  retailers in a county or municipality which authorizes the sale of beer, the
				  date and time of departure and the route to be taken in transit.
3. Any permittee found in violation of this
				  regulation shall, upon due notice and hearing, have his permit
				  cancelled.
4. Exceptions to this
				  rule may be made upon written authority of the Commissioner permitting the
				  transportation of beer between counties in unusual and necessitous
				  situations.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 8 - Miscellaneous Tax › Subpart 01 - Beer Tax › Chapter 02 - Expiration Date for Permits and Licenses › Section 35-8-01-02-100

Current through June 25, 2024
Retail beer permits and licenses shall be issued for
					 twelve (12) months and shall be renewed annually on the first day of the month
					 in which the permit expires.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 8 - Miscellaneous Tax › Subpart 01 - Beer Tax › Chapter 02 - Expiration Date for Permits and Licenses › Section 35-8-01-02-101

Current through June 25, 2024
All wholesaler's, manufacturer's and brewpub's licenses to
					 distribute beer in each county will be issued for twelve (12) months and shall
					 be renewed annually on the first day of the month in which the license
					 expires..
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 8 - Miscellaneous Tax › Subpart 01 - Beer Tax › Chapter 02 - Expiration Date for Permits and Licenses › Section 35-8-01-02-102

Current through June 25, 2024
A permittee that has been issued more than one beer permit
					 will be required to have one expiration date for all beer permits held.
					 Permittees holding more than one beer permit with different expiration dates
					 will be issued prorated beer permits in order to align expiration
					 dates.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 8 - Miscellaneous Tax › Subpart 01 - Beer Tax › Chapter 02 - Expiration Date for Permits and Licenses › Section 35-8-01-02-103

Current through June 25, 2024
Temporary permits will be issued to retailers for special
					 events lasting fourteen (14) days or less to expire at the end of the
					 fourteenth day or when the event ceases, whichever occurs
					 first.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 8 - Miscellaneous Tax › Subpart 02 - Gas Severance Tax › Chapter 01 - Payment of Tax - Persons Liable › Section 35-8-02-01-100

Current through June 25, 2024
The tax on gas severed from within the state is levied
					 upon the producers of such gas in the proportion of their ownership. The amount
					 of tax on gas retained and used by a producer for fuel shall be paid by the
					 producer. Otherwise, the tax is deducted, withheld, and paid as provided
					 below.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 8 - Miscellaneous Tax › Subpart 02 - Gas Severance Tax › Chapter 01 - Payment of Tax - Persons Liable › Section 35-8-02-01-101

Current through June 25, 2024
The operator, being the person in charge of the production
					 operations, is authorized, empowered, and required to deduct the amount of
					 severance tax from any amount due the owners of such gas before making payments
					 to such owners. Such tax shall become due and payable by the operator to the
					 State Tax Commission.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 8 - Miscellaneous Tax › Subpart 02 - Gas Severance Tax › Chapter 01 - Payment of Tax - Persons Liable › Section 35-8-02-01-102

Current through June 25, 2024
When the operator sells or delivers gas produced by him
					 for owners taking their gas in kind under contracts or agreements requiring the
					 purchaser to pay the owners direct, then the purchaser shall be empowered and
					 required to deduct and withhold the amount of severance tax from any amount due
					 to such owners before making payments to such owners. Such tax shall become due
					 and payable by the purchaser to the State Tax Commission.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 8 - Miscellaneous Tax › Subpart 02 - Gas Severance Tax › Chapter 01 - Payment of Tax - Persons Liable › Section 35-8-02-01-103

Current through June 25, 2024
When payment to the owners for any severed gas is being
					 withheld for any reason by the operator or purchaser, then the operator or
					 purchaser withholding such payment is empowered and required to deduct and
					 withhold the severance tax from the gross amount of payment being withheld and
					 to remit such tax to the State Tax Commission.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 8 - Miscellaneous Tax › Subpart 02 - Gas Severance Tax › Chapter 02 - Determining the Sales Price or Market Value of Natural Gas › Section 35-8-02-02-101

Current through June 25, 2024
Miss. Code Ann. Section
					 27-25-701(d)
					 requires the sales price or market value of natural gas to be determined at the
					 mouth of the well.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 8 - Miscellaneous Tax › Subpart 02 - Gas Severance Tax › Chapter 02 - Determining the Sales Price or Market Value of Natural Gas › Section 35-8-02-02-102

Current through June 25, 2024
If natural gas is used by the producer or owner of the
					 well, resulting in no actual sale, a sales price or market value must still be
					 determined to compute severance tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 8 - Miscellaneous Tax › Subpart 02 - Gas Severance Tax › Chapter 02 - Determining the Sales Price or Market Value of Natural Gas › Section 35-8-02-02-103

Current through June 25, 2024
The actual sales price negotiated for the sale of natural
					 gas occurring at the mouth of the well shall be the sales price or market value
					 of the natural gas for severance tax purposes under Miss. Code Ann. Section
					 27-25-701(d)
					 unless the relationship between the buyer and the seller is such that the
					 consideration paid, if any, is not indicative of the true market value.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 8 - Miscellaneous Tax › Subpart 02 - Gas Severance Tax › Chapter 02 - Determining the Sales Price or Market Value of Natural Gas › Section 35-8-02-02-104

Current through June 25, 2024
If the sale of natural gas occurs at the mouth of the well
					 but is not indicative of the true market value, the Commissioner may use the
					 valuation requirements for natural gas that is used by the producer or owner of
					 the well to determine the sales price or market value for severance tax
					 purposes under Miss. Code Ann. Section
					 27-25-701(d).
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 8 - Miscellaneous Tax › Subpart 02 - Gas Severance Tax › Chapter 02 - Determining the Sales Price or Market Value of Natural Gas › Section 35-8-02-02-105

Current through June 25, 2024
Natural gas which is used by the producer or owner of the
					 well shall be valued at the same value per MCF as that of gas of like quality
					 that is sold in the same or nearby field.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 8 - Miscellaneous Tax › Subpart 02 - Gas Severance Tax › Chapter 02 - Determining the Sales Price or Market Value of Natural Gas › Section 35-8-02-02-106

Current through June 25, 2024
If there is no sale of gas of like quality in the same or
					 nearby field, the value of the gas used shall be reported at the statewide
					 benchmark to be determined by the Commissioner. The statewide benchmark shall
					 be reviewed and Adopted as needed but no more often than quarterly.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 8 - Miscellaneous Tax › Subpart 02 - Gas Severance Tax › Chapter 02 - Determining the Sales Price or Market Value of Natural Gas › Section 35-8-02-02-107

Current through June 25, 2024
In circumstances where the sale of natural gas does not
					 occur at the mouth of the well, the market value of the natural gas shall be
					 determined by deducting allowable marketing and transportation costs from the
					 producer's gross proceeds from the sale of gas and by adding back the value of
					 byproducts created while processing the gas for sale.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 8 - Miscellaneous Tax › Subpart 02 - Gas Severance Tax › Chapter 02 - Determining the Sales Price or Market Value of Natural Gas › Section 35-8-02-02-201

Current through June 25, 2024
Certain marketing costs and third party transportation
					 will be considered allowable deductions for the determination of the value of
					 natural gas. Costs which are not allowed as a deduction under any circumstances
					 include, but are not limited to, costs associated with production, costs
					 associated with normal lease separation, insurance premiums, and all operating
					 expenses.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 8 - Miscellaneous Tax › Subpart 02 - Gas Severance Tax › Chapter 02 - Determining the Sales Price or Market Value of Natural Gas › Section 35-8-02-02-202

Current through June 25, 2024
Marketing costs and third party transportation are those
					 costs incurred by the producer to get the unmarketable gas to a salable state
					 and /or deliver the gas from the mouth of the well to the market. Deductible
					 marketing costs are limited to:
1.
				  Sweetening which is defined as any activity that removes acid gases, such as
				  hydrogen sulfide and carbon dioxide, from the well stream. Sweetening includes
				  absorption, stabilization, thermal and catalytic conversions, chemical reaction
				  and regeneration;
2. Dehydration
				  which is defined as any activity which removes water vapor that
is commonly associated with raw natural gas;
3. Compression which is
				  defined as any activity associated with processing or transporting gas which
				  mechanically increases the pressure of natural gas;
4. Third party transportation which will only
				  be an allowable deduction if the actual charges are for trucking, barging, and
				  pipeline fee charged the producer by an entity other than the purchaser.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 8 - Miscellaneous Tax › Subpart 02 - Gas Severance Tax › Chapter 02 - Determining the Sales Price or Market Value of Natural Gas › Section 35-8-02-02-203

Current through June 25, 2024
Natural gas used by the owner or producer on a leased
					 property is subject to the provisions of this Chapter of the Mississippi
					 Administrative Code as well as applicable statutory provisions. The value of
					 natural gas used shall be reported as that of like quality that is sold in the
					 same or nearby field.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 8 - Miscellaneous Tax › Subpart 02 - Gas Severance Tax › Chapter 02 - Determining the Sales Price or Market Value of Natural Gas › Section 35-8-02-02-204

Current through June 25, 2024
The deductions for marketing costs and third party
					 transportation cannot exceed an 8% limit of the sales price of the gas, there
					 will be no carryover deduction allowed.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 8 - Miscellaneous Tax › Subpart 02 - Gas Severance Tax › Chapter 02 - Determining the Sales Price or Market Value of Natural Gas › Section 35-8-02-02-205

Current through June 25, 2024
Taxpayers utilizing available deductions are required to
					 report these deductions to the Mississippi Department of Revenue when filing
					 monthly gas severance tax returns.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 8 - Miscellaneous Tax › Subpart 02 - Gas Severance Tax › Chapter 02 - Determining the Sales Price or Market Value of Natural Gas › Section 35-8-02-02-206

Current through June 25, 2024
Taxpayers must report the total gross proceeds from the
					 sale of gas and enter the deductions taken on each lease as a separate entry on
					 the monthly gas severance tax return. If a producer has received approval for
					 deductions previously, the producer must resubmit the request and documentation
					 for the deductions.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 8 - Miscellaneous Tax › Subpart 02 - Gas Severance Tax › Chapter 02 - Determining the Sales Price or Market Value of Natural Gas › Section 35-8-02-02-300

Current through June 25, 2024
A school district's royalty interest in sixteenth section
					 land is exempt from gas severance. Gas producers or purchasers will report
					 total cubic feet of gas produced or purchased on sixteenth section land and use
					 code 8 on the return to exempt the school district's royalty interests from the
					 total produced or purchased.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 8 - Miscellaneous Tax › Subpart 03 - Tobacco Tax › Chapter 01 - Cigarette Making Machines; taxability of Tobacco Products › Section 35-8-03-01-100

Current through June 25, 2024
Federal guidelines, IRS
					 26 U.S.C.
					 5711,
					 5712, 5713
					 and27 CFR Part 40 of the Alcohol and Tobacco Tax and Trade Bureau regulations,
					 require every person, before commencing business as a manufacturer of tobacco
					 products, to apply for a permit from the appropriate federal agency to engage
					 in such business and file a bond. A person shall not engage in business as a
					 manufacturer of tobacco products without a permit to engage in such business.
					 Manufacturing shall include the making of cigarettes by the use of a cigarette
					 making machine on the premises of or in an area controlled by a tobacco
					 retailer.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 8 - Miscellaneous Tax › Subpart 03 - Tobacco Tax › Chapter 01 - Cigarette Making Machines; taxability of Tobacco Products › Section 35-8-03-01-101

Current through June 25, 2024
A "cigarette making machine" is a machine or mechanical
					 device (designed for commercial use, primarily operated by a power source other
					 than human power, such as electricity) that is loaded with loose tobacco and
					 cigarette tubes, cigarette papers or any substance not containing tobacco for
					 the purposes of producing, filling, rolling, dispensing or otherwise generating
					 cigarettes. Hand-held, manually operated machines sold by retailers to
					 consumers for off-premises use in making cigarettes for personal consumption
					 are not considered cigarette making machines for purposes of this
					 regulation.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 8 - Miscellaneous Tax › Subpart 03 - Tobacco Tax › Chapter 01 - Cigarette Making Machines; taxability of Tobacco Products › Section 35-8-03-01-102

Current through June 25, 2024
Pursuant to Miss. Code Ann. Section
					 27-69-15, a
					 tobacco retailer is required to present all un-stamped cigarettes it receives
					 to a permitted wholesaler within 48 hours of receipt for the purpose of having
					 the proper stamps affixed to the cigarettes in the same manner as if the
					 cigarettes had come from the wholesaler.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 8 - Miscellaneous Tax › Subpart 03 - Tobacco Tax › Chapter 01 - Cigarette Making Machines; taxability of Tobacco Products › Section 35-8-03-01-103

Current through June 25, 2024
In addition to other means of receipt, a tobacco retailer
					 shall be deemed to receive cigarettes if manufactured on-site or in an area
					 controlled on behalf of the tobacco retailer by an employee or agent operating
					 the machine or permitting others, including customers, to operate a cigarette
					 making machine. Therefore, a tobacco retailer must ensure that all cigarettes
					 received via manufacturing by a cigarette making machine as outlined in the
					 preceding sentence are properly stamped.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 8 - Miscellaneous Tax › Subpart 03 - Tobacco Tax › Chapter 01 - Cigarette Making Machines; taxability of Tobacco Products › Section 35-8-03-01-104

Current through June 25, 2024
Any retailer who assembles cigarettes on-site using a
					 cigarette making machine and who did not sign the 1998 Master Settlement
					 Agreement, as defined in Miss. Code Ann. Section
					 27-70-3,
					 shall be considered a manufacturer subject to the Nonsettling Manufacturer
					 Cigarette Fee as well as all requirements set forth in Miss. Code Ann. Section
					 27-70-1, et
					 seq. for nonsettling manufacturers.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 8 - Miscellaneous Tax › Subpart 03 - Tobacco Tax › Chapter 02 - Refund › Section 35-8-03-02-101

Current through June 25, 2024
Pursuant to Miss. Code Ann. Section
					 27-69-49,
					 there are certain circumstances under which a dealer may receive a refund due
					 to cigarettes which have become unfit for use and consumption, unsalable, or
					 for any other legitimate loss which may occur, upon proof of such
					 loss.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 8 - Miscellaneous Tax › Subpart 03 - Tobacco Tax › Chapter 02 - Refund › Section 35-8-03-02-102

Current through June 25, 2024
Any cigarettes which are shown to be six (6) months or
					 older will be presumed to be unfit for use and consumption for purposes of
					 Miss. Code Ann. Section
					 27-69-49.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 8 - Miscellaneous Tax › Subpart 03 - Tobacco Tax › Chapter 02 - Refund › Section 35-8-03-02-103

Current through June 25, 2024
All refunds under this regulation shall be made in the form
					 of new stamps being issued to the dealer. The value of the refund shall be
					 equal to the aggregate value of the tax paid on the goods adjudged to be unfit
					 for use, consumption, or unsalable.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 8 - Miscellaneous Tax › Subpart 03 - Tobacco Tax › Chapter 02 - Refund › Section 35-8-03-02-104

Current through June 25, 2024
The request for refund shall be accompanied by an affidavit
					 prepared pursuant to Miss. Code Ann. Section
					 27-69-49.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 8 - Miscellaneous Tax › Subpart 03 - Tobacco Tax › Chapter 02 - Refund › Section 35-8-03-02-201

Current through June 25, 2024
Any wholesaler who ships to another state cigarettes upon
					 which the proper Mississippi tax has been previously paid and upon which a
					 Mississippi stamp is affixed may request a refund of the tax paid on such
					 cigarettes pursuant to Miss. Code Ann. Section
					 27-69-51.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 8 - Miscellaneous Tax › Subpart 03 - Tobacco Tax › Chapter 02 - Refund › Section 35-8-03-02-203

Current through June 25, 2024
A request for such refund must be accompanied by an
					 affidavit from the purchaser swearing certain information, including the units
					 and items received, dates of delivery, acknowledgment of receipt, that
					 Mississippi stamps were on the cigarettes in an amount equal to the amount of
					 refund being requested by the wholesaler, and an acknowledgment that the stamps
					 affixed to the cigarettes for which refund is requested have had the
					 cancellation marked "void" by ink or by imprinting.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 8 - Miscellaneous Tax › Subpart 04 - Excise Tax on Medical Cannabis › Chapter 01 - Tax Rate, Fair Market Value, Returns and Payments › Section 35-8-04-01-100

Current through June 25, 2024
A 5% excise tax shall be applied to the sales price of a
					 cultivation facility's first sale or transfer of cannabis flower or cannabis
					 trim to a medical cannabis establishment.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 8 - Miscellaneous Tax › Subpart 04 - Excise Tax on Medical Cannabis › Chapter 01 - Tax Rate, Fair Market Value, Returns and Payments › Section 35-8-04-01-101

Current through June 25, 2024
The 5% excise tax shall apply to the fair market value of
					 the cannabis flower or cannabis trim on the first sale or transfer of cannabis
					 flower or cannabis trim to a medical cannabis establishment with a common
					 ownership of the cultivator.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 8 - Miscellaneous Tax › Subpart 04 - Excise Tax on Medical Cannabis › Chapter 01 - Tax Rate, Fair Market Value, Returns and Payments › Section 35-8-04-01-102

Current through June 25, 2024
The fair market value is the value established by the
					 Department of Revenue based on the price that a medical cannabis establishment
					 would pay to the cultivator in an arm's length transaction for medical cannabis
					 on the wholesale market. The Department of Revenue will calculate fair market
					 value using reported sales of each category of medical cannabis using medical
					 cannabis cultivator transactions recorded in the State's seed-to-sale tracking
					 system. Fair market value will be set by the Department of Revenue on January 1
					 and July 1 of each calendar year and posted to the Department of Revenue's
					 website.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 8 - Miscellaneous Tax › Subpart 04 - Excise Tax on Medical Cannabis › Chapter 01 - Tax Rate, Fair Market Value, Returns and Payments › Section 35-8-04-01-103

Current through June 25, 2024
All cultivators will be required to file medical cannabis
					 excise tax returns electronically by the twentieth of the month following the
					 reporting period.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 8 - Miscellaneous Tax › Subpart 04 - Excise Tax on Medical Cannabis › Chapter 01 - Tax Rate, Fair Market Value, Returns and Payments › Section 35-8-04-01-104

Current through June 25, 2024
Electronic payment of excise tax will be required unless
					 the medical cannabis cultivation facility has written approval from the
					 Department of Revenue to pay using another method.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 9 - Petroleum Tax › Chapter 01 - Notice of Importing Gasoline and Special Fuel › Section 35-9-01-100

Current through June 25, 2024
Any person other than a common or contract carrier bringing
				  gasoline in quantities exceeding 50 gallons or Special Fuel (diesel fuel,
				  kerosene, jet fuel and fuel oil) in quantities exceeding 500 gallons into this
				  State is required to give notice to the Tax Commission of his intention to
				  import such product.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 9 - Petroleum Tax › Chapter 01 - Notice of Importing Gasoline and Special Fuel › Section 35-9-01-101 - Notice shall be given by

Current through June 25, 2024
1. Completing a
				Mississippi Import Notice form and contacting an inspection station operated by
				the Mississippi Department of Transportation to report the shipment and
				obtaining a registration number before the gasoline and/or Special Fuel is
				brought into the State. This number must be written on both copies of the
				import notice form and both copies carried on the truck. The identification
				number assigned by the officer is proof that the proper notice was given to the
				Tax Commission. The original (white) copy of the import notice must either be
				surrendered at an inspection station or mailed to the Tax Commission.
2. Accessing the web site provided by the
				Mississippi Department of Transportation (MDOT), registering the shipment and
				printing the Import Notice Form. A copy of the electronically submitted notice
				is required to be carried in the truck or the assigned registration number
				written on an Import Notice form. A copy of the electronic submitted notice is
				not required to be mailed to the Commission.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 9 - Petroleum Tax › Chapter 01 - Notice of Importing Gasoline and Special Fuel › Section 35-9-01-102

Current through June 25, 2024
The person importing the gasoline and/or Special Fuel shall
				  report the type and quantity of the product; the day, the time and place it
				  will be brought in; the route that will be traveled and the destination. The
				  route traveled shall be the most direct route over suitable highways from the
				  point of entry to the destination.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 9 - Petroleum Tax › Chapter 01 - Notice of Importing Gasoline and Special Fuel › Section 35-9-01-105

Current through June 25, 2024
Any person other than a common or contract carrier, failing
				  to give notice or who has an import notice form that is incomplete or is
				  traveling a different route or at a different time than indicated when the
				  shipment was reported is in violation of this Rule and of sections
				  27-55-53
				  and
				  27-55-559,
				  Mississippi Code of 1972. The entire amount of the state excise tax upon the
				  gasoline and/or Special Fuel being transported shall be due and payable along
				  with a penalty of twenty-five percent of such tax. Any agent of the Commission
				  or MDOT Enforcement officer shall have the right to seize or impound the motor
				  vehicle in which such gasoline and/or Special Fuel is being transported until
				  the excise tax and penalty have been paid. In addition, the Commission may
				  revoke the distributors permit to engage in business in this
				  State.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 9 - Petroleum Tax › Chapter 02 - Retail Dealer of Dyed Diesel Fuel › Section 35-9-02-102

Current through June 25, 2024
When both undyed diesel fuel and dyed diesel fuel are sold
				  at a retail location, separate storage tanks and pumps shall be maintained. The
				  pump used for dispensing the dyed diesel fuel shall not be located on or near
				  the pump island on which the pump used for dispensing undyed diesel fuel is
				  located.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 9 - Petroleum Tax › Chapter 02 - Retail Dealer of Dyed Diesel Fuel › Section 35-9-02-103

Current through June 25, 2024
The pump used for dispensing dyed diesel fuel must be marked
				  "NON-HIGHWAY USE" in letters at least one inch (1") in height on a contrasting
				  background.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 9 - Petroleum Tax › Chapter 02 - Retail Dealer of Dyed Diesel Fuel › Section 35-9-02-104

Current through June 25, 2024
The operator of the retail location is required to maintain
				  records to substantiate all sales of dyed diesel fuel. Such records shall
				  contain the following:
1. The seller's
				name
2. The purchaser's
				name
3. The date of sale or
				delivery
4. The number of gallons
				sold
5. The intended use of the
				diesel fuel
6. If applicable, the
				Contractors Direct Pay Permit Number.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 9 - Petroleum Tax › Chapter 02 - Retail Dealer of Dyed Diesel Fuel › Section 35-9-02-105

Current through June 25, 2024
The permit to sell dyed diesel fuel at a retail location may
				  be revoked, by the State Tax Commission, upon ten days written notice, if the
				  permittee fails to comply with the provisions of this rule or the laws of the
				  State of Mississippi pertaining to the sale and distribution of diesel
				  fuel.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 9 - Petroleum Tax › Chapter 03 - Direct Payment of Taxes on Special Fuel to the Commission in Lieu of Payment to the Distributor › Section 35-9-03-100

Current through June 25, 2024
The Commission may issue Direct Pay Permits to construction
				  contractors if such permit will expedite the proper classification and payment
				  of the applicable taxes on Special Fuel.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 9 - Petroleum Tax › Chapter 03 - Direct Payment of Taxes on Special Fuel to the Commission in Lieu of Payment to the Distributor › Section 35-9-03-101

Current through June 25, 2024
No permit may be issued until the applicant has executed and
				  filed with the Commission a bond covering all taxes which may accrue under this
				  section. However the Commission may accept a bond filed under Section
				  27-65-21
				  (contractors tax bond) when such bond covers the taxes levied on Special Fuel.
				  The issuance of this permit transfers the liability for the tax directly to the
				  permit holder in lieu of payment to the distributor and relieves the
				  distributor of the liability for the taxes levied under Section
				  27-55-521.
				  The Direct Pay Permit number must appear on all invoices for sales exempted
				  under this section.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 9 - Petroleum Tax › Chapter 03 - Direct Payment of Taxes on Special Fuel to the Commission in Lieu of Payment to the Distributor › Section 35-9-03-102

Current through June 25, 2024
This permit is subject to revocation at any time that the
				  Commission deems that such action is in the best interest of the
				  state.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 10 - Economic Development › Chapter 01 - Jobs Tax Credit › Section 35-10-01-101 - Under Miss. Code Ann. Section 57-73-21, income tax credits are available for

Current through June 25, 2024
1. Permanent
				business enterprises primarily engaged in manufacturing, processing,
				distribution, wholesaling, research and development and warehousing.
2. Permanent business enterprises designated
				by rule or regulation of the Mississippi Development Authority as air
				transportation and maintenance facilities, final destination or resort hotels
				having a minimum of 150 guest rooms, recreational facilities that impact
				tourism, movie industry studios, telecommunication enterprises, data or
				information processing enterprises, computer software development enterprises
				or any technology intensive facility or enterprise.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 10 - Economic Development › Chapter 01 - Jobs Tax Credit › Section 35-10-01-103

Current through June 25, 2024
The jobs tax credit is for each net new full time job
				  created as long as the minimum increase has been achieved and maintained. The
				  credit is allowed each year for 5 years beginning in years 2 through 6 after
				  the creation of the job. The year the jobs are created is year 1. The unused
				  portions can be carried forward for up to 5 years from the original year in
				  which the excess credit could not be used. The earliest year's unexpired credit
				  may be used first. These credits may be used in combination with any of the
				  other credits.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 10 - Economic Development › Chapter 01 - Jobs Tax Credit › Section 35-10-01-104

Current through June 25, 2024
For the purposes of this credit, the counties in Mississippi
				  are classified as Tier Three (less developed), Tier Two (moderately developed),
				  and Tier One (developed). The counties are evaluated and ranked each year based
				  on the unemployment rate and per capita income of each county for the most
				  recent 36 month period. They are then divided into the three previously
				  mentioned groups with one-third of the counties in each group. The
				  classification for a specific county can change from year to year based on this
				  evaluation.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 10 - Economic Development › Chapter 01 - Jobs Tax Credit › Section 35-10-01-105

Current through June 25, 2024
This classification is used to determine the minimum number
				  of jobs a business enterprise must create in a given year before it qualifies
				  for the credit. It is also used to determine the amount of credit per job
				  created. The amount of credit per employee and the job levels for each county
				  classification are as follows:
County Classification
Minimum Annual Increase in Number of Jobs
Credit per Job
Tier One
20
2.50% of payroll
Tier Two
15
5.00% of payroll
Tier Three
10
10.00% of payroll
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 10 - Economic Development › Chapter 01 - Jobs Tax Credit › Section 35-10-01-106

Current through June 25, 2024
After a taxpayer has qualified for the credit, the credit is
				  not allowed for a year if the net employment increase falls below the minimum
				  required for qualification. The credit is only lost for the year(s) that the
				  taxpayer is below the minimum. A recapture of credit taken in previous year(s)
				  is not required. If the taxpayer's employment level increases back above the
				  minimum, then the taxpayer may use the credit for the remainder of the period,
				  however, the original five year period for the credit (years 2 through 6) is
				  not extended. A taxpayer can only earn credit at a given level of employment
				  for a single five (5) year period.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 10 - Economic Development › Chapter 01 - Jobs Tax Credit › Section 35-10-01-107

Current through June 25, 2024
To determine whether a taxpayer with an existing facility
				  has created the minimum number of jobs to qualify for the credit, the taxpayer
				  must compare the average annual employment level for the previous year with the
				  average annual employment in the current year. If the amount of the increase
				  exceeds the minimum required, then the employer would qualify for the credit.
				  This allows the credit for employers who have not constructed a new facility,
				  but have substantially increased employment at an existing
				  facility.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 10 - Economic Development › Chapter 01 - Jobs Tax Credit › Section 35-10-01-108

Current through June 25, 2024
To determine whether a taxpayer with a
new
				  facility
qualifies for the credit, the average employment for the
				  portion of the year after production was started should be compared with the
				  same period for the previous year. If the increase exceeds the minimum, then
				  the taxpayer would qualify for the credit. For example, a calendar year
				  taxpayer begins doing business in Mississippi and constructs a new facility
				  that starts up on June 1, 2007. To determine whether the taxpayer qualifies for
				  the credit, June through December of 2007 should be compared to June through
				  December of 2006. If the increase meets the minimum requirement, then the
				  taxpayer would qualify for the credit.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 10 - Economic Development › Chapter 01 - Jobs Tax Credit › Section 35-10-01-109

Current through June 25, 2024
The amount of increase in jobs necessary to qualify for the
				  credit must occur within 1 year. They may not be accumulated over several
				  years. The credit is allowed for net new full time jobs. Part time jobs may not
				  be combined to create full time jobs.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 10 - Economic Development › Chapter 01 - Jobs Tax Credit › Section 35-10-01-110

Current through June 25, 2024
If an employer qualified for the credit but then reduced
				  employment levels through layoffs or plant closures, the reduction in
				  employment must continue for a minimum of five (5) years before the employer
				  may use the reduced employment levels in the computation of additional credit.
				  If the reduction in employment is for five (5) years or more, then the employer
				  may requalify for the credit on any additional jobs. If the reduction has
				  continued for less than five (5) years, then the employer may requalify in very
				  limited circumstances. Such situations will be considered on a case by case
				  basis. The taxpayer should submit a letter with a request to receive the credit
				  and a justification for the request. The credit will be granted at the
				  discretion of the Commissioner.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 10 - Economic Development › Chapter 01 - Jobs Tax Credit › Section 35-10-01-111

Current through June 25, 2024
The sale, merger, acquisition, reorganization, bankruptcy or
				  relocation from one county to another county within the state of any business
				  enterprise may not create new eligibility in the current or any succeeding
				  business entity, but any unused job tax credit may be transferred and continued
				  by any transferee of the business enterprise. The Commissioner shall determine
				  whether qualifying net increases have occurred or proper transfers of credit
				  have been made and may require such information as needed for substantiation
				  and qualification.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 10 - Economic Development › Chapter 01 - Jobs Tax Credit › Section 35-10-01-112

Current through June 25, 2024
The credit cannot be used by any business enterprise or
				  corporation other than the business enterprise actually qualifying for the
				  credits. Credit received by a partnership, LLC or an S-Corporation may be
				  passed through to offset tax due from the activity that created the credit. The
				  credit is subject to the same limitations that the pass through entity would
				  have had. The tax due on salaries or wages paid by an S-Corporation and
				  guaranteed payments to partners by a partnership cannot be offset by the
				  credit.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 10 - Economic Development › Chapter 01 - Jobs Tax Credit › Section 35-10-01-202

Current through June 25, 2024
If an employer plans to expand its labor forces in a
				  facility in a Tier Three or Tier Two county, then the employer may complete the
				  certification application and make a request in a letter that the current
				  designation of the county be retained in relationship to the expansion. This
				  allows an employer to retain the county designation and the amount of
				  anticipated credit that was in effect for the expansion.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 10 - Economic Development › Chapter 01 - Jobs Tax Credit › Section 35-10-01-203

Current through June 25, 2024
If there is no construction or expansion of a facility, the
				  expansion in labor forces must take place by the end of the following tax year
				  for the certification and county designation to remain valid. If there is a
				  construction or expansion of a facility, it must begin within one (1) year of
				  the certification for the certification and county designation to remain valid.
				  This initial certification is only good for the credits covered under the
				  specific certification generated during years two (2) through six (6) after the
				  expansion of labor. This certification to lock in the county's classification
				  will not be granted retroactively. For subsequent qualification and credit for
				  additional increases in employment, the county designation in effect at that
				  time should be used to determine the qualification and amount of the
				  credit.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 10 - Economic Development › Chapter 02 - National or Regional Headquarters Credit and National or Regional Headquarters Relocation Tax Credit › Section 35-10-02-101

Current through June 25, 2024
A credit is available to any company transferring or
				  establishing a national or regional headquarters from within or outside the
				  State of Mississippi and creating a minimum of twenty (20) jobs at the
				  headquarters. A credit is also available to any company expanding or making
				  additions to its national or regional headquarters already in Mississippi after
				  January 1, 2013, and creating a minimum of twenty (20) jobs at the
				  headquarters. The minimum increase of twenty (20) jobs must occur within one
				  (1) year.