35 Miss. Code R. § 1-04-106

Current through June 25, 2024

Section 35-1-04-106

The Department requires taxpayers subject to the following taxes to file tax returns, related documents and any corresponding tax payments by TAP.

1. 911 Emergency Fee

2. Beer Excise

3. City Utility

4. Compressed Gas and Decals

5. County Sales and Use (Casual Auto and Use Tax Collected by County)

6. Environmental Protection Fee

7. Gaming

8. Gas and Fuel Users

9. Gas Severance

10. Gasoline

11. International Fuel Tax Agreement (IFTA)(if more than 10 jurisdictions or power units)

12. Insurance Premium

13. International Registration Plan (IRP) (if more than 10 jurisdictions or power units)

14. Lubricating Oil

15. Motor Vehicle Rental

16. Motorcycle ATV Trauma Care

17. Municipal Gas Utility Regulatory

18. Nuclear in Lieu

19. Occupancy

20. Oil Severance

21. Prepaid Wireless E911

22. Public Utility Regulatory

23. Railcar In Lieu

24. Railroad Regulatory

25. Seawall

26. Special Fuel

27. Statewide Privilege

28. Tire Disposal

29. Tobacco Excise and Stamps

30. TVA In Lieu

31. Wage or Withholding Information Returns with 25 or more W-2s or 1099s

32. Waste Disposal Fee (Hazardous and Non-Hazardous)

35 Miss. Code. R. § 1-04-106

Amended 5/27/2017

Amended 7/1/2018

Amended 12/1/2019