35 Miss. Code. R. 4-06-01-701
Current through October 31, 2024
Any person rendering taxable utility services must complete the Distribution of Sales Tax by Cities Schedule as part of the sales tax return filing. The 2% tax discount does not apply to utility charges by utility service companies. Adequate records must be maintained to substantiate tax classification of sales and purchases.
35 Miss. Code. R. 4-06-01-701