reglab/statecodes huggingface dataset:
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 01 - Electric Power, Light, Gas and Other Fuel Distributors › Section 35-4-06-01-302

Current through June 25, 2024
Pursuant to Miss. Code Ann. Section
					 27-65-19(1)(a)(ii),
					 sales of electricity, current, power, natural gas, liquefied petroleum gas or
					 other fuel for heating, lighting, or other use, and sales of potable water to a
					 church exempt from federal income taxation under 26 USCS Section 501(c)(3)
					 shall be excluded from taxable gross income of the business if the exempt sales
					 are utilized on property that is primarily used for religious or educational
					 purposes. Any church purchasing the above utilities may sign an affidavit
					 attesting to the fact that they are exempt from federal taxation and that they
					 qualify to be exempt from sales tax. Utility providers can accept this
					 affidavit or the 501(c)(3) certificate from the Internal Revenue Service as
					 evidence that the church qualifies for the exemption.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 01 - Electric Power, Light, Gas and Other Fuel Distributors › Section 35-4-06-01-303 › Section 35-4-06-01-303.01

Current through June 25, 2024
A manufacturer holding a valid direct pay permit must
						provide their direct pay permit to its utility providers. The manufacturer will
						not be charged any tax by the utility provider but will be responsible for
						remitting the correct retail rate of tax for any non-industrial usage directly
						to the Department of Revenue on their Use Tax return. The direct pay permit
						should be used for all utility purchases including electricity, gas, and water.
						Any business eligible for the exemption that does not hold a direct pay permit
						must complete the Affidavit for Utility Exemption found on the Department's
						website and provide a copy to the utility company. Utility companies must keep
						their customers direct pay permit or affidavit as documentation in order to
						sell fuel for non-residential purposes exempt.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 01 - Electric Power, Light, Gas and Other Fuel Distributors › Section 35-4-06-01-303 › Section 35-4-06-01-303.02

Current through June 25, 2024
The exemption is applicable to certain businesses, such
						as a manufacturer, but is also applicable to certain specific uses, such as
						cotton ginning. The following provides some examples of the types of businesses
						or the types of special usage that qualify for the exemption.
1. Commercial Bakeries
2. Shipbuilders
3. Soft drink bottlers
4. Poultry brooders, incubators and
					 hatcheries
5. Cold storage
					 processors
6. Commercial
					 horticulturists and greenhouses
7.
					 Pipeline compressor or pumping stations
8. Cotton compresses and gins
9. Creosoting and treating plants
10. Dairy barns
11. Electricity generating plants
12. Electric power sub-stations
13. Feed mixers and processors
14. Agricultural irrigation
15. Garment plants
16. Concrete and asphalt plants
17. Laundries and dry cleaners
18. Custom meat processors
19. Milk processors
20. Printing shops
21. Saw Mills
22. Steel fabricators
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 01 - Electric Power, Light, Gas and Other Fuel Distributors › Section 35-4-06-01-304

Current through June 25, 2024
The sales of fuel used in the production of electric power
					 by a company primarily engaged in the business of producing, generating or
					 distributing electric power for sale are exempt from tax, pursuant to Miss.
					 Code Ann. Section
					 27-65-107(e).
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 01 - Electric Power, Light, Gas and Other Fuel Distributors › Section 35-4-06-01-305

Current through June 25, 2024
Pursuant to Miss. Code Ann. Sections
					 27-65-107(g) and
					 (h) the exemption also applies to
					 agricultural use which includes the sale of fuels to or used directly
					 in:
1. Commercial fishermen
2. Shrimper or oystermen
3. The production of poultry or poultry
				  products
4. The production of
				  livestock and livestock products
5. The production of domesticated fish and
				  domesticated fish products
6. The
				  production of marine aquaculture products
7. The production of plants or food by
				  commercial horticulturists
8. The
				  processing of milk and milk products
9. The processing of poultry and livestock
				  feed
10. The irrigation of farm
				  crops.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 01 - Electric Power, Light, Gas and Other Fuel Distributors › Section 35-4-06-01-401

Current through June 25, 2024
Pursuant to Miss. Code Ann. Section
					 27-65-19(1)(b)(i)
					  sales of carbon dioxide, either naturally
					 occurring or man-made, are subject to a reduced 1 1/2% rate when purchased for
					 use in a carbon dioxide enhanced oil recovery operation or for permanent
					 storage in the ground.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 01 - Electric Power, Light, Gas and Other Fuel Distributors › Section 35-4-06-01-402

Current through June 25, 2024
Miss. Code Ann. Section
					 27-65-101(1)(n)
					 provides that the value of natural gas lawfully injected into the earth for
					 cycling, repressuring or lifting of oil, or lawfully vented or flared in
					 connection with the production of oil is exempt from sales tax. However, the
					 sale of a natural gas for non-industrial use, non-residential use, is taxable
					 at the regular retail rate except as provided in Section 401.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 01 - Electric Power, Light, Gas and Other Fuel Distributors › Section 35-4-06-01-501

Current through June 25, 2024
All receipts from customers which are not refundable or
					 which are not investments in a marketable equity are considered to be gross
					 income, taxable at the appropriate rate applicable to the customer. Examples
					 are:
1. Connection or reconnection
				  charges
2. Contributions to line
				  extensions or relocations (aid to construction)
3. Forfeited membership deposits
4. Membership fees and deposits
				  (non-refundable)
5. Sales of
				  electricity, gas and other fuel
6.
				  Service calls on property of customer (meter test, etc.)
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 01 - Electric Power, Light, Gas and Other Fuel Distributors › Section 35-4-06-01-502

Current through June 25, 2024
Contributions to line extensions or relocations (aid to
					 construction) made during construction of a residence when billed to the
					 contractor are taxable at the regular retail rate. All charges billed to the
					 homeowner are residential and exempt. Utilities billed to a contractor for
					 temporary use during construction are taxable at the regular retail rate.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 01 - Electric Power, Light, Gas and Other Fuel Distributors › Section 35-4-06-01-503

Current through June 25, 2024
Sales of appliances and the installation or servicing
					 thereof, as well as sales of any other merchandise to residential consumers are
					 taxable at the regular retail rate of tax. This includes accommodation sales
					 and sales to employees.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 01 - Electric Power, Light, Gas and Other Fuel Distributors › Section 35-4-06-01-601 - Purchases by utility companies are subject to tax as follows

Current through June 25, 2024
Private or Public Utilities
Governmental Utilities
EPA's
Automobiles, trucks, etc (10,000 pounds or less
								gross weight)
5%
0%
3%
Automobiles, trucks, etc (over 10,000 pounds gross
								weight)
3%
0%
1%
Electricity or other fuel for use in operating the
								generating or distribution facility
0%
0%
0%
Manufacturing machinery and machine
								parts
1 %
0%
1%
Motor Fuel
0%
0%
0%
Office furniture and equipment
Regular retail rate
0%
1%
Other property for use in operating the generating
								or distribution system
Regular retail rate
0%
1%
Tangible personal property and services for resale
								in the regular course for business
0%
0%
0%
Telephone, lights and water
Regular retail rate
0%
Regular retail rate
Tools and equipment
Regular retail rate
0%
1%
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 01 - Electric Power, Light, Gas and Other Fuel Distributors › Section 35-4-06-01-602

Current through June 25, 2024
Rental or lease by utility companies of tangible personal
					 property is taxed at the same rates as sales of the same
					 property.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 01 - Electric Power, Light, Gas and Other Fuel Distributors › Section 35-4-06-01-603

Current through June 25, 2024
Consumers who purchase electric power directly from the
					 Tennessee Valley Authority are liable for use tax on the purchase price. The
					 Use Tax Law applies the same rates as are levied under Sales Tax Law on similar
					 transactions.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 01 - Electric Power, Light, Gas and Other Fuel Distributors › Section 35-4-06-01-604

Current through June 25, 2024
The use or consumption by the producer, manufacturer or
					 distributor of the product or service produced, manufactured, or purchased at
					 wholesale is taxable at the rate applicable to the use of the product. The tax
					 due is measured by the cost or value of the product or
					 service.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 01 - Electric Power, Light, Gas and Other Fuel Distributors › Section 35-4-06-01-701

Current through June 25, 2024
Any person rendering taxable utility services must
					 complete the Distribution of Sales Tax by Cities Schedule as part of the sales
					 tax return filing. The 2% tax discount does not apply to utility charges by
					 utility service companies. Adequate records must be maintained to substantiate
					 tax classification of sales and purchases.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 01 - Electric Power, Light, Gas and Other Fuel Distributors › Section 35-4-06-01-703

Current through June 25, 2024
Consumers who purchase electric power directly from the
					 Tennessee Valley Authority are liable for use tax on the purchase price. The
					 Use Tax Law applies the same rates as are levied under Sales Tax Law on similar
					 transactions.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 01 - Electric Power, Light, Gas and Other Fuel Distributors › Section 35-4-06-01-704

Current through June 25, 2024
The use or consumption by the producer, manufacturer or
					 distributor of the product or service produced, manufactured, or purchased at
					 wholesale is taxable at the rate applicable to the use of the product. The tax
					 due is measured by the cost or value of the product or
					 service.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 01 - Electric Power, Light, Gas and Other Fuel Distributors › Section 35-4-06-01-801

Current through June 25, 2024
Distribution of Sales Tax by Cities (Form 72-300) must be
					 completed as a supplement of the sales tax return by any person rendering
					 utility services. The 2% tax discount does not apply to utility charges by
					 utility service companies. Adequate records must be maintained to substantiate
					 tax classification of sales and purchases.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 02 - Telecommunications › Section 35-4-06-02-101 - Telecommunications Service › Section 35-4-06-02-101.01 - Telecommunications services do not include

Current through June 25, 2024
1. Data processing
					 and information services that allow data to be generated, acquired, stored,
					 processed or retrieved and delivered by an electronic transmission to a
					 customer whose primary purpose for the use of the service is to obtain the
					 processed data or information.
2.
					 Installation or maintenance of wiring or equipment on a customer's premises.
3. Tangible personal property.
4. Directory advertising and other
					 advertising.
5. Billing and
					 collection services provided to third parties.
6. Internet access service.
7. Radio and television audio and video
					 programming services regardless of the medium of delivery, and the
					 transmission, conveyance or routing of the service by the programming service
					 provider.
8. Ancillary services.
9. Digital products delivered
					 electronically, including but not limited to, software, music, video, reading
					 materials or ring tones.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 02 - Telecommunications › Section 35-4-06-02-102 - Ancillary services

Current through June 25, 2024
Ancillary services means services that are associated with
					 or incidental to the provision of telecommunications services, including, but
					 not limited to, detailed telecommunications billing, directory assistance,
					 vertical service and voice mail service.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 02 - Telecommunications › Section 35-4-06-02-103 - Bundled transaction

Current through June 25, 2024
Bundled transaction means a transaction that consists of
					 distinct and identifiable properties or services which are sold for a single
					 non-itemized price but which are treated differently for tax
					 purposes.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 02 - Telecommunications › Section 35-4-06-02-105

Current through June 25, 2024
Communicating data from one location to another requires
					 some form of pathway or medium. These pathways, called communication channels,
					 use two types of media: cable (twisted-pair wire, cable, and fiber-optic cable)
					 and broadcast (microwave, satellite, radio, and infrared).
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 02 - Telecommunications › Section 35-4-06-02-106

Current through June 25, 2024
Conference bridging means an ancillary service that links
					 two (2) or more participants of an audio or video conference call and may
					 include the provision of a telephone number. Conference bridging does not
					 include the telecommunication services used to reach the conference bridge.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 02 - Telecommunications › Section 35-4-06-02-107

Current through June 25, 2024
Customer means the person or entity that contracts with
					 the seller of telecommunications services or the end user of the services if
					 the end user is not the contracting party. A reseller of telecommunications
					 services is not considered a customer.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 02 - Telecommunications › Section 35-4-06-02-113 - Interstate

Current through June 25, 2024
Interstate means a telecommunications service that
					 originates in one (1) United States state or United States territory or
					 possession, and terminates in a different United States state or United States
					 territory or possession.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 02 - Telecommunications › Section 35-4-06-02-114 - Interstate

Current through June 25, 2024
Intrastate means a telecommunications service that
					 originates in one (1) United States state or United States territory or
					 possession, and terminates in the same United States state or United States
					 territory or possession.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 02 - Telecommunications › Section 35-4-06-02-115

Current through June 25, 2024
Mobile telecommunications service is a type of telecom
					 service. Mississippi has adopted the definition of "mobile telecommunication
					 service" as stated in Section 124(7) of
					 Public Law
					 106-252 (Mobile Telecommunications Sourcing Act).
					 Mobile telecom services include, but are not limited to: mobile phone service,
					 mobile radio service, two-way mobile radio service, radio repeater service,
					 wireless communication service, satellite telephone service, mobile local and
					 long distance service, paging service, cellular roaming charges and beeper
					 service.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 02 - Telecommunications › Section 35-4-06-02-116

Current through June 25, 2024
Place of primary use means the street address
					 representative of where the customer's use of the telecommunications service
					 primarily occurs, which will be either the residential street address or the
					 primary business street address of the customer. The place of primary use must
					 be within the licensed service area of the home service
					 provider.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 02 - Telecommunications › Section 35-4-06-02-117

Current through June 25, 2024
Prepaid calling service means the right to access
					 exclusively telecommunications services, which must be paid for in advance and
					 which enables the origination of calls using an access number or authorization
					 code and that is sold in predetermined units or dollars which the number
					 declines with use in a known amount.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 02 - Telecommunications › Section 35-4-06-02-118

Current through June 25, 2024
Prepaid wireless calling service means a
					 telecommunications service that provides the right to utilize mobile wireless
					 service as well as other non-telecommunications services such as the download
					 of digital products which must be paid for in advance that is sold in
					 predetermined units or dollars of which the number declines with use in a known
					 amount.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 02 - Telecommunications › Section 35-4-06-02-119

Current through June 25, 2024
Private communication service means a telecommunication
					 service that entitles the customer to exclusive or priority use of a
					 communications channel or group of channels between or among termination
					 points, regardless of the manner in which such channel or channels are
					 connected, and includes switching capacity, extension lines, stations and any
					 other associated services that are provided in connection with the use of such
					 channel or channels.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 02 - Telecommunications › Section 35-4-06-02-120

Current through June 25, 2024
Service address means the location of the
					 telecommunications equipment to which a customer's call is charged and from
					 which the call originates or terminates, regardless of where the call is billed
					 or paid.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 02 - Telecommunications › Section 35-4-06-02-121

Current through June 25, 2024
Vertical service means an ancillary service that is
					 offered in connection with one or more telecommunications services, which
					 offers advanced calling features that allow customers to identify callers and
					 to manage multiple calls and call connections, including conference bridging
					 services.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 02 - Telecommunications › Section 35-4-06-02-122 - Reserved

Current through June 25, 2024
Voice mail service means an ancillary service that enables
					 the customer to store, send or receive recorded messages. Voice mail service
					 does not include any vertical services that the customer may be required to
					 have in order to utilize the voice mail service.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 02 - Telecommunications › Section 35-4-06-02-201

Current through June 25, 2024
Income received from all charges for intrastate
					 telecommunications services is taxable at the regular retail rate of sales tax
					 pursuant to the provisions of Miss. Code Ann. Section
					 27-65-19(d)(i)(1).
					 When intrastate toll charges are split between two or more companies, the
					 company doing the billing to and collecting from the customer will be
					 responsible for collecting and remitting the applicable sales
					 tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 02 - Telecommunications › Section 35-4-06-02-202

Current through June 25, 2024
Income received from all charges for interstate
					 telecommunications services is taxable at the regular retail rate of sales tax
					 pursuant to the provisions of Miss. Code Ann. Section
					 27-65-19(d)(i)(2).
					 A credit will be allowed for taxes paid to another state that are levied under
					 the authority of that state and imposed on interstate telecommunications
					 service. This credit will be limited to the smaller of the Mississippi retail
					 tax due on the service or the tax properly paid to another state on the
					 service.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 02 - Telecommunications › Section 35-4-06-02-203

Current through June 25, 2024
Income received from all charges for international
					 telecommunications services is taxable at the regular retail rate of sales tax
					 pursuant to the provisions of Miss. Code Ann. Section
					 27-65-19(d)(i)(3).
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 02 - Telecommunications › Section 35-4-06-02-204

Current through June 25, 2024
Income received from all charges for ancillary services is
					 taxable at the regular retail rate of sales tax pursuant to the provisions of
					 Miss. Code Ann. Section
					 27-65-19(d)(i)(4).
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 02 - Telecommunications › Section 35-4-06-02-205

Current through June 25, 2024
Income received from all charges for products delivered
					 electronically, including, but not limited to, software, music, games, reading
					 materials or ring tones is subject to the regular retail rate of sales tax
					 pursuant to the provisions of Miss. Code Ann. Section
					 27-65-19(d)(i)(5).
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 02 - Telecommunications › Section 35-4-06-02-206

Current through June 25, 2024
Income received from the sale, rental, installation,
					 maintenance or repair of tangible personal property is taxable at the regular
					 retail rate of sales tax pursuant to Miss. Code Ann. Sections
					 27-65-17
					 and
					 27-65-23.
					 Any merchandise given away or sold at a reduced amount as the result of signing
					 a service contract, are not subject to use tax and are not treated as a
					 withdrawal from inventory. Sales tax is due on the amount received from the
					 customer.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 02 - Telecommunications › Section 35-4-06-02-207

Current through June 25, 2024
Income received from the sale of a prepaid calling service
					 or prepaid wireless calling service is taxable at the regular retail rate of
					 sales tax at the time of sale of the service.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 02 - Telecommunications › Section 35-4-06-02-208

Current through June 25, 2024
The gross income received from telephone answering or
					 paging services, whether by person or machine, is taxable at the regular retail
					 rate of sales tax pursuant to Miss. Code Ann. Section
					 27-65-23.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 02 - Telecommunications › Section 35-4-06-02-209

Current through June 25, 2024
The sale of a bundled transaction is taxable on the total
					 cost of the bundled transaction unless the provider can reasonably identify the
					 non-taxable portion from its books and records kept in the regular course of
					 business as provided for in Miss. Code Ann. Section
					 27-65-19(d)(vii)(2).
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 02 - Telecommunications › Section 35-4-06-02-301

Current through June 25, 2024
Sales of telecommunications sold on a call-by-call basis
					 are sourced to Mississippi when the call either originates or terminates in
					 Mississippi and is charged to a service address in
					 Mississippi.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 02 - Telecommunications › Section 35-4-06-02-302

Current through June 25, 2024
Sales of telecommunications services that are sold for a
					 fixed or flat monthly amount and the customer is entitled to make an unlimited
					 number of calls are sourced to Mississippi when billed to a customer's place of
					 primary use in Mississippi.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 02 - Telecommunications › Section 35-4-06-02-305

Current through June 25, 2024
Sales of private communications services with multiple
					 customer channel termination points in multiple states are interstate or
					 international services and are sourced to Mississippi on a prorated basis using
					 the number of termination points in Mississippi to the total number of
					 termination points.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 02 - Telecommunications › Section 35-4-06-02-306

Current through June 25, 2024
Sales of prepaid calling services or prepaid wireless
					 calling services are sourced to Mississippi when the customer physically
					 purchases the service at the vendor's place of business in this state. If the
					 customer does not physically purchase the service at a Mississippi business
					 location, the sale is sourced to Mississippi if the customer's shipping address
					 is in this state and the sale involves shipment; or if the customer's billing
					 address is in Mississippi when the sale does not involve a shipment. In absence
					 of any of the preceding, the sale of prepaid wireless calling services may be
					 sourced based on the location associated with the mobile telephone
					 number.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 02 - Telecommunications › Section 35-4-06-02-401

Current through June 25, 2024
A home service provider is responsible for obtaining and
					 maintaining the customer's place of primary use. The home service provider,
					 acting in good faith, is entitled to rely on the address supplied by each
					 customer in determining place of primary use and may be held harmless from any
					 additional tax liability resulting from a different determination of place of
					 primary use. All customer addresses relating to service contracts are deemed
					 that customer's place of primary use for the remaining term of the contract or
					 agreement. The home service provider must obtain valid primary use addresses
					 for extensions or renewals of such contracts or month-to-month services
					 provided after the expiration of a contract.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 02 - Telecommunications › Section 35-4-06-02-402

Current through June 25, 2024
If the address used by the home service provider is
					 determined to be incorrect, the Department will give notice to the home service
					 provider to change the place of primary use on a prospective basis effective
					 with the date of the notice. However, any customer whose place of primary use
					 is deemed incorrect shall have an opportunity to demonstrate that address is
					 correct.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 02 - Telecommunications › Section 35-4-06-02-403

Current through June 25, 2024
The Department has the right to collect any taxes due
					 directly from the customer that has failed to provide an address that meets the
					 definition of the term "place of primary use" which results in taxes being
					 due.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 02 - Telecommunications › Section 35-4-06-02-501

Current through June 25, 2024
Charges by one telecommunications provider to another
					 telecommunications provider for services that are resold, including, but not
					 limited to, access charges, are exempt provided that the purchaser holds a
					 valid sales tax permit issued under Miss. Code Ann. Section
					 27-65-27
					 and the purchaser is either located in this state or is providing
					 telecommunications services in this state.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 02 - Telecommunications › Section 35-4-06-02-601

Current through June 25, 2024
Miss. Code Ann. Section
					 27-65-93
					 provides that taxes levied under Miss. Code Ann. Section
					 27-65-19 may be
					 covered by the use of a direct pay permit. However, telecommunications services
					 are not covered with the use of a direct pay permit due to the fact that
					 interstate and intrastate charges must be reported separately by the
					 telecommunications provider.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 02 - Telecommunications › Section 35-4-06-02-701

Current through June 25, 2024
Charges by a service supplier for county emergency
					 telephone (E-911) services are county fees and are not subject to any sales or
					 use tax, and are not considered revenue of the service supplier for any purpose
					 (Miss. Code Ann. Section
					 19-5-313).
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 02 - Telecommunications › Section 35-4-06-02-702

Current through June 25, 2024
Telephone services are considered taxable
					 telecommunications services. Telephone services that are subject to tax
					 include, but are not limited to, Federal access charges, connection and
					 disconnection charges, reconnection charges, Federal universal service fees,
					 local telephone number portability charges, charges for establishing new
					 services, minimum charges and telecommunications nonrecurring
					 charges.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 02 - Telecommunications › Section 35-4-06-02-801

Current through June 25, 2024
Pursuant to Miss. Code Ann Section
					 27-65-107(f)
					  electricity or other fuel purchased by
					 telephone companies to operate a transmission system is exempt from sales and
					 use tax. Purchases by licensed retailers of appliances and other merchandise
					 for resale in the regular course of business are exempt from sales and use tax.
					 All other purchases are subject to the regular retail rate of tax. All
					 telecommunications providers, with certain exceptions, are required to obtain a
					 Direct Pay Permit for purposes of reporting and paying to the Department of
					 Revenue the sales and use tax applicable to purchases or rentals of tangible
					 personal property and services in lieu of payment to the
					 vendor.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 02 - Telecommunications › Section 35-4-06-02-901

Current through June 25, 2024
Any person making taxable sales of telecommunications must
					 complete the Distribution of Sales Tax by Cities Schedule, part of the sales
					 tax return filing. The 2% tax discount does not apply to sales of
					 telecommunications. Adequate records must be maintained to substantiate tax
					 classifications.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 02 - Telecommunications › Section 35-4-06-02-902 - Reserved

Current through June 25, 2024
All taxes due from Intrastate Long Distance charges and
					 Local Service charges must be reported on the sales tax return separately from
					 all taxes due from Interstate Long Distance using the appropriate tax code
					 categories as specified in the instructions.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 02 - Telecommunications › Section 35-4-06-02-1004

Current through June 25, 2024
All taxes due from Intrastate Long Distance charges and
					 Local Service charges must be reported on the sales tax return separately from
					 all taxes due from Interstate Long Distance using the appropriate tax code
					 categories as specified in the instructions.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 02 - Telecommunications › Section 35-4-06-02-1005

Current through June 25, 2024
The tax due from the sale of components of bundled
					 transactions must be reported separately by using the appropriate tax codes.
					 The breakdown of actual charges should be used if available. The
					 telecommunications provider shall allocate the price among the services by
					 either identifying the portion of the price attributable to each service from
					 its books and records kept in the regular course of business or based on a
					 reasonable allocation methodology approved by the commission.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 02 - Telecommunications › Section 35-4-06-02-903

Current through June 25, 2024
The tax due from the sale of components of bundled
					 transactions must be reported separately by using the appropriate tax codes.
					 The breakdown of actual charges should be used if available. The
					 telecommunications provider must allocate the price among the services by
					 either identifying the portion of the price attributable to each service from
					 its books and records kept in the regular course of business or based on a
					 reasonable allocation methodology approved by the Department.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 03 - Telegraph Services › Taxable Income › Section 35-4-06-03-100

Current through June 25, 2024
The gross income of a telegraph business is subject to
						the regular retail rate of sales tax on charges for transmitting messages
						between points within this State, with no deduction for any part of an
						intrastate rate charge because of routing across a state line. Rental of
						tangible personal property and any other miscellaneous income, such as charges
						made in connection with local pick-up and delivery service, are likewise
						taxable.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 03 - Telegraph Services › Exemptions › Section 35-4-06-03-200

Current through June 25, 2024
Exemptions from tax arise from charges made for
						transmission of messages between this State and other state or foreign
						counties. Charges for transmission of messages for the State of Mississippi,
						its counties and municipalities, and the Federal Government are exempt.
						Adequate records must be maintained to substantiate exempt
						sales
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 03 - Telegraph Services › Purchases › Section 35-4-06-03-300

Current through June 25, 2024
Purchases of all supplies and equipment are subject to
						the retail sales or use tax without any exemption due to the use of the
						equipment in interstate commerce.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 04 - Water › Levy › Section 35-4-06-04-100 - Levy › Section 35-4-06-04-101

Current through June 25, 2024
Pursuant to Miss. Code Ann. Section
						  27-65-19(1)(a)
						   sales to consumers of potable water and
						  services related thereto by rural water associations, municipalities, privately
						  owned businesses, stock companies or any other persons are taxable at the
						  regular retail rate of sales tax, except as otherwise provided. These sales are
						  exempt when sold for residential, noncommercial, nonagricultural use.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 04 - Water › Levy › Section 35-4-06-04-100 - Levy › Section 35-4-06-04-103

Current through June 25, 2024
Sales of potable water and services related thereto are
						  exempt when sold for residential, noncommercial or non-agricultural use. In
						  order to qualify for the residential exemption, the water must be sold to,
						  billed to, and paid for by the homeowner or resident of the facility. Water
						  included in rent will be considered residential. A vacant apartment will not be
						  considered residential. Residential customers may include, but are not limited
						  to, privately owned hunting and fishing camps, summer homes, cabins, or
						  apartments. Charges billed to a homeowner's association for use in areas such
						  as, but not limited to, swimming pools, clubhouses, sprinkler systems are
						  taxable at the regular retail rate of 7¢. Hunting or fishing camps that
						  provide hunts and/or accommodations for a fee are not allowed the residential
						  exemption and are subject to the regular retail rate of 7¢. Vacant
						  apartments with water being billed to the apartment complex or manager are not
						  eligible for the residential exemption. Private homes or residences owned by a
						  business or corporation that are used for commercial purposes and that may be
						  used to provide overnight stay on a temporary or transient basis are subject to
						  the regular 7¢ rate of tax. Such common establishments include bed &
						  breakfast facilities. Any apartment or home that may have mixed usage
						  (residential/commercial) must be taxed at the higher 7¢ rate unless there
						  is a separate meter for the business (ex. Business shop, poultry farm,
						  commercial barn, repair garage, etc.). This does not include individuals who
						  maintain a home office. The regular retail rate of tax applies to all other
						  sales. The industrial rate does not apply to water sales as in sales of
						  electricity and natural gas.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 04 - Water › Gross Income › Section 35-4-06-04-201

Current through June 25, 2024
In order to qualify for the residential exemption, the
						water must be sold to, billed to, and paid for by the homeowner or resident of
						the facility. Residential customers may include, but are not limited to,
						privately owned hunting and fishing camps, summer homes, cabins, or
						apartments.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 04 - Water › Gross Income › Section 35-4-06-04-202

Current through June 25, 2024
Hunting or fishing camps that provide hunts and/or
						accommodations for a fee are not allowed the residential exemption and are
						subject to the regular retail rate of tax. Vacant apartments with water being
						billed to the apartment complex or manager are not eligible for the residential
						exemption. Private homes or residences owned by a business or corporation that
						are used for commercial purposes and that may be used to provide overnight stay
						on a temporary or transient basis are subject to the regular retail rate of
						tax. Such common establishments include bed & breakfast
						facilities.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 04 - Water › Gross Income › Section 35-4-06-04-203

Current through June 25, 2024
Apartments rented to non-transient customers where water
						is sold to, billed to and paid for by the apartment owner are eligible for the
						residential exemption as long as the water is separately metered between
						residential and commercial use.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 04 - Water › Gross Income › Section 35-4-06-04-204

Current through June 25, 2024
Any apartment or home that has mixed usage
						(residential/commercial) must be taxed at the regular retail rate unless there
						is a separate meter for the business (ex. business shop, poultry farm,
						commercial barn, repair garage, etc.). This provision does not include homes
						that also contain a home office.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 04 - Water › Gross Income › Section 35-4-06-04-205

Current through June 25, 2024
Charges billed to an apartment owner or homeowner's
						association for commercial use in common areas such as swimming pools,
						recreational facilities, leasing offices, clubhouses and irrigation sprinkler
						systems are not residential usage and are taxable at the regular retail rate of
						tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 04 - Water › Exempt Sales › Section 35-4-06-04-302

Current through June 25, 2024
Pursuant to Miss. Code Ann. Section
						27-65-19(1)(a)(ii)
						 sales of water to a church exempt from
						federal income taxation under 26 USCS Section 501(C)(3) shall be excluded from
						taxable gross income of the business if the exempt sales are utilized on
						property that is primarily used for religious or educational purposes. Any
						church purchasing water may sign an affidavit attesting to the fact that they
						are exempt from federal taxation and that they qualify to be exempt from sales
						tax. Utility providers can accept this affidavit or the 501(c)(3) certificate
						from the Internal Revenue Service as evidence that the church qualifies for the
						exemption..
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 04 - Water › Exempt Sales › Section 35-4-06-04-303

Current through June 25, 2024
Manufacturers holding a valid direct pay permit must
						provide their direct pay permit to its utility providers. The manufacturer will
						not be charged any tax by the utility provider but will be responsible for
						remitting the correct tax directly to the Department of Revenue. Utility
						companies must keep their customers direct pay permit or affidavit as
						documentation in order to sell water for non-residential purposes
						exempt.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 04 - Water › General › Section 35-4-06-04-401

Current through June 25, 2024
All receipts from customers, which are not refundable or
						which are not investments in marketable equities are considered to be gross
						income, taxable at the appropriate rate applicable to the customer. Examples
						are:
1. Charges for line extension
2. Charges for setting or
					 installing meter
3. Connection or
					 reconnection charges, including sterilization, inspection fees, tap on fees,
					 etc.
4. Non-refundable membership
					 fees
5. Plumbing services on
					 customer's property
6. Water
					 sales, including fire protection sprinkler charges
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 04 - Water › General › Section 35-4-06-04-402

Current through June 25, 2024
Any of the above charges made to a residential customer
						are exempt when billed by the utility company. Any charges for the above listed
						services performed by a plumber are taxable pursuant to Miss. Code Ann. Section
						27-65-23.
						Any charges for line extensions or relocations made during construction of a
						residence are taxable at the regular retail rate of tax when billed to the
						contractor. Charges for water billed to the contractor for temporary use during
						construction is also taxable at the regular retail rate of
						tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 04 - Water › General › Section 35-4-06-04-403

Current through June 25, 2024
Sales of appliances and the installation or servicing
						thereof, as well as sales of any other merchandise to residential consumers are
						taxable at the regular retail rate of tax. This includes accommodation sales
						and sales to employees.