35 Miss. Code R. § 4-06-02-1005
Current through June 25, 2024
The tax due from the sale of components of bundled transactions must be reported separately by using the appropriate tax codes. The breakdown of actual charges should be used if available. The telecommunications provider shall allocate the price among the services by either identifying the portion of the price attributable to each service from its books and records kept in the regular course of business or based on a reasonable allocation methodology approved by the commission.
35 Miss. Code. R. § 4-06-02-1005