Statutes, codes, and regulations
Mississippi Administrative Code
Title 35 - Department of RevenuePart 4 - Sales and Use TaxSubpart 01 - Administrative
Chapter 01 - Direct Payment of Sales or Use Tax to the State in Lieu of Payment to Seller
Section 35-4-01-01-412

35 Miss. Code. R. 4-01-01-412

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Current through January 14, 2025
Section 35-4-01-01-412

If a person improperly uses a direct pay permit or letter granting the authority to make tax exempt purchases, that person may still be liable for tax that would normally have been paid to the vendor.

35 Miss. Code. R. 4-01-01-412

Adopted 4/1/2018