35 Miss. Code. R. 4-06-04-401

Current through December 10, 2024

Section 35-4-06-04-401

All receipts from customers, which are not refundable or which are not investments in marketable equities are considered to be gross income, taxable at the appropriate rate applicable to the customer. Examples are:

1. Charges for line extension

2. Charges for setting or installing meter

3. Connection or reconnection charges, including sterilization, inspection fees, tap on fees, etc.

4. Non-refundable membership fees

5. Plumbing services on customer's property

6. Water sales, including fire protection sprinkler charges

35 Miss. Code. R. 4-06-04-401

Amended 7/15/2016