35 Miss. Code R. § 4-06-05-100
Current through June 25, 2024
Every person engaging or continuing in the business of TV cable systems, subscription TV services and other similar activities are liable for the regular retail rate of tax on gross income from such services including the basic fee, installation and connection fees, signal descrambling fees, equipment or rental fees, maintenance fees, sales of tangible personal property (program schedules, etc.) and any other related charges.
35 Miss. Code. R. § 4-06-05-100