Transcription of Title 35 Mississippi State Tax Commission
1 Page 1 of 140 Title 35 Mississippi Department of Revenue Part IV Sales and Use Tax Subpart 1. Administrative Chapter 01. Direct Payment of Sales or Use Tax to State in Lieu of Payment to page 3 Chapter 02. Damages for Delinquent Payment of page 7 Chapter 03. Sale Tax 9 Chapter 04. Reserved ..page 10 Chapter 05. Taxpayer 10 Chapter 06. Definitions ..page 11 Chapter 07. Sales & Use Tax-Returns, Amended Returns, Credits & 12 Chapter 08. Liability When Selling a Business and Transfers of 13 Subpart 2. Gross Income Chapter 01. Employee and Accommodation 15 Chapter 02. Prizes, Premiums, Gifts, Coupons and Trading 15 Chapter 03. Mileage, Delivery Charge, and Re-billed Expenses ..page 18 Chapter 04.
2 Finance Charges and Bad Debts ..page 19 Subpart 3 Taxability Chapter 01. Wholesale Sales ..page 19 Chapter 02. Isolated, Casual or Occasional 21 Chapter 03. Leased Departments ..page 22 Chapter 04. 23 Chapter 05. Interstate Commerce, Sales In ..page 23 Chapter 06. Government Exempt Sales Property, Labor and Services ..page 25 Chapter 07. Exempt Organizations ..page 27 Chapter 08. Amusements ..page 29 Chapter 09. Out of State Sales into the 32 Subpart 4. Retail Chapter 01. Gasoline Distributor and Service Stations ..page 33 Chapter 02. Marble Works and Monument Sales ..page 34 Chapter 03. Coin Operated 35 Chapter 04. Photographers and Film Developers ..page 37 Chapter 05. Printing Industry.
3 Page 39 Chapter 06. Paper Products and Paper Dealers ..page 40 Chapter 07. Automotive Parts Jobbers ..page 42 Chapter 08. Sales and Installations of Personal Property ..page 42 Chapter 09. Manufactured Housing ..page 44 Chapter 10. Specified Digital Products ..page 46 Page 2 of 140 Chapter 11 Medical Cannabis page 46 Subpart 5. Services Chapter 01. Hotels, Motels, Mobile Homes and Trailer Parks ..page 48 Chapter 02. Laundries, Dry Cleaners and Linen Rental 52 Chapter 03. Renting or Leasing Tangible Personal 53 Chapter 04 Termite and Pest Control 55 Chapter 05. Public Storage Warehouse ..page 56 Chapter 06. Computer Equipment and 58 Chapter 07. Design, Engineering and Other Professional 60 Chapter 08.
4 Grading, Ditching, Dredging or Landscaping ..page 61 Chapter 09. Car Washes ..page 63 Subpart 6. Utilities Chapter 01. Electric Power, Light, Gas and Other Fuel 64 Chapter 02. Telecommunications ..page 68 Chapter 03. Telegraph 75 Chapter 04. Water ..page 75 Chapter 05. TV Cable Systems and Similar Activities ..page 78 Subpart 7. Manufacturing and Production Chapter 01..page 79 Chapter 02. Custom Creosoting and Treating, Planing and Sawing And Custom Meat 80 Chapter 03. Manufacturers and Custom Processors ..page 80 Subpart 8. Agricultural Chapter 01. Florists and 84 Chapter 02. 85 Subpart 9. Food and Beverage Chapter 01. Soft 92 Chapter 02. Beverage and Food Businesses ..page 94 Chapter 03.
5 Ice Sales and Ice Manufacturers ..page 97 Chapter 04. Milk 98 Chapter 05. Bakeries ..page 99 Subpart 10. Construction and Oil Field Chapter 01. Construction 100 Chapter 02. Drilling Contractors (Oil and Gas Wells)..page 110 Chapter 03. Construction Equipment 113 Chapter 04. Oil Field Services ..page 114 Subpart 11. Transportation Chapter 01. Railroad 116 Chapter 02. Automobile, Truck and Truck Tractor 116 Page 3 of 140 Chapter 03. 122 Chapter 04. Boats, Barges, Vessels and Marine Commerce ..page 124 Subpart 12. Medical Chapter 01. Optometrists and Ophthalmologists ..page 126 Chapter 02. Hospital, Infirmaries and Sanatoriums ..page 127 Chapter 03. Dental Laboratories and Dental Supply Houses.
6 Page 128 Subpart 13. General Chapter 01. Affiliated 129 Chapter 02. Sales Made by and to Schools and Colleges and Universities ..page 130 Chapter 03. Burial of Human 136 Chapter 04. Disposal of Waste Tires ..page 137 Chapter 05. Auctions, Flea Market, Antique Malls and Other Similar Establishments ..page 139 Sub Part 01 Administrative Chapter 01 Direct Payment of Sales or Use Tax to the State in Lieu of Payment to Seller 100 Statutory Authority 101 Miss. Code Ann. Section 27-65-93 provides that the Commissioner may provide for the issuance of a direct pay permit to manufacturers, utilities, construction contractors, companies receiving bond financing, and other taxpayers where in those instances the Commissioner determines that a permit will facilitate and expedite the collection of tax at the proper rates.
7 102 Taxes levied under Miss. Code Ann. Sections 27-65-17, 27-65-18, 27-65-19 (excluding the taxes levied against telecommunications services), 27-65-23, 27-65-24, 27-65-26 and 27-67-5 may be paid directly to the State by the holder of a direct pay permit. Taxes levied under any other Sections are not covered with the use of a direct pay permit including the contractor s tax levied under Miss. Code Ann. Section 27-65-21. 103 (Reserved) 200 Usage 201 The issuance of a direct pay permit transfers the liability of the tax directly to the permit holder in lieu of payment to the vendor and relieves vendors of the liability for the tax. The direct pay permit shall not be used to purchase telecommunications services exempt from tax.
8 The tax due from these services must be remitted by the telecommunications provider due to the separate diversions for interstate and intrastate services. Page 4 of 140 202 If the permit holder continues to remit sales tax to the vendor rather than directly to State , the permit holder will be required to contact the vendor for a credit or refund of any overpayment resulting from this practice. This will be required even if the overpayment is discovered during a sales or use tax audit where there will be an assessment of additional tax made or in cases where the Statute of Limitation has run on a portion of the overpayment. 203 Direct pay permits will be issued to qualified industries and to taxpayers eligible to receive certain sales and use tax related incentives that will be project or special purpose related.
9 Permits issued to qualified industries will be active as long as the taxpayer maintains the use tax account to which the permit is associated or until such time as the Commissioner revokes the permit. Project and special purpose related permits will be good only for the special purpose or for the eligible time frame associated with a specific project. 204 (Reserved) 300 Qualified Industry Permits 301 Manufacturers. The Commissioner requires all manufacturers and custom processors, with certain exceptions, to obtain a direct pay permit for purposes of accruing and paying the applicable sales and use tax due on all purchases of tangible personal property, utilities and services directly to the State in lieu of payment of the tax to the vendor.
10 302 Utilities. The Commissioner may also authorize or require any utility company to obtain a direct pay permit for purposes of accruing and paying the applicable sales and use tax on all purchases of tangible personal property and services directly to the State in lieu of payment of tax to the vendor. 303 Telecommunications Enterprises. The Commissioner may authorize or require any entity providing telecommunications services taxed under Miss. Code Ann. Section 27-65-19 to obtain a direct pay permit for purposes of accruing and paying the applicable sales and use tax on all purchases of tangible personal property, utilities and services directly to the State in lieu of payment of the tax to the vendor. 304 Floating Structures.
