35 Miss. Code R. § 4-06-05-300

Current through June 25, 2024
Section 35-4-06-05-300

Purchases of tangible personal property by licensed TV cable or subscription companies for resale or rental are exempt from sales tax. Purchases of other property or supplies furnished the customer or used by the cable company in rendering the service are taxable at the regular retail rate of tax.

35 Miss. Code. R. § 4-06-05-300