35 Miss. Code. R. 4-01-01-406
Current through October 31, 2024
The Commissioner requires any telecommunications entity wishing to take advantage of the sales tax exemption or reduced rate provided for under Miss. Code Ann. Section 27-65-101(5) to obtain a direct pay permit. The direct pay permit holder must present the permit to its vendors in order to purchase qualified equipment exempt from tax. The holder of the permit is responsible for accruing and paying the correct rate of tax on all purchases made that are not exempt.
35 Miss. Code. R. 4-01-01-406