35 Miss. Code R. § 4-04-08-401
Current through June 25, 2024
When as the result of signing a monitoring contract, the alarm company provides and installs the alarm system for free or at reduced cost, the equipment is not taxed for use tax or treated as a withdrawal from inventory. Sales tax is due on the amount received from the customer. The monitoring service is taxable regardless of where the monitoring is taking place.
35 Miss. Code. R. § 4-04-08-401