Statutes, codes, and regulations
Mississippi Administrative Code
Title 35 - Department of RevenuePart 4 - Sales and Use TaxSubpart 06 - Utilities
Chapter 02 - Telecommunications
Section 35-4-06-02-304

35 Miss. Code. R. 4-06-02-304

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Current through January 14, 2025
Section 35-4-06-02-304

Sales of private communications services where all of the customer channel termination points are located in Mississippi are intrastate services and are sourced to Mississippi.

35 Miss. Code. R. 4-06-02-304

Amended 4/1/2018