35 Miss. Code R. § 4-06-02-501
Current through June 25, 2024
Charges by one telecommunications provider to another telecommunications provider for services that are resold, including, but not limited to, access charges, are exempt provided that the purchaser holds a valid sales tax permit issued under Miss. Code Ann. Section 27-65-27 and the purchaser is either located in this state or is providing telecommunications services in this state.
35 Miss. Code. R. § 4-06-02-501