Statutes, codes, and regulations
Mississippi Administrative Code
Title 35 - Department of RevenuePart 4 - Sales and Use TaxSubpart 03 - Taxability
Chapter 09 - Out of State Sales into the State
Rule 35-4-03-09-103

35 Miss. Code. R. 4-03-09-103

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Current through October 31, 2024
Rule 35-4-03-09-103

This rule applies to all transactions occurring on or after December 1, 2017. However, any seller who has collected and not remitted Mississippi tax on sales made before December 1, 2017 would still be liable for any tax collected.

35 Miss. Code. R. 4-03-09-103

Adopted 12/1/2017