35 Miss. Code. R. 4-06-04-101
Current through December 10, 2024
Pursuant to Miss. Code Ann. Section 27-65-19(1)(a) sales to consumers of potable water and services related thereto by rural water associations, municipalities, privately owned businesses, stock companies or any other persons are taxable at the regular retail rate of sales tax, except as otherwise provided. These sales are exempt when sold for residential, noncommercial, nonagricultural use.
35 Miss. Code. R. 4-06-04-101