- Section 27-65-1 - Title of chapter
- Section 27-65-3 - Definitions
- Section 27-65-5 - Definitions; "Wholesaler, jobber or distributor"; "Wholesale sales."
- Section 27-65-7 - Definitions; "Retailer"; "Retail sales."
- Section 27-65-9 - Definitions; "Business"; "Doing business."
- Section 27-65-11 - Definitions; "Manufacturer"; "Manufacturing"; "Remanufacturing"; "Custom"; "Repairs"; "Producer."
- Section 27-65-13 - Tax levied
- Section 27-65-15 - [Repealed]
- Section 27-65-16 - [Repealed]
- Section 27-65-17 - Selling tangible personal property wholesale and retail
- Section 27-65-17.1 - Sellers of modular, panelized, and precut homes required to disclose to buyers amount of sales or use tax paid on factory built components of the homes
- Section 27-65-18 - Selling tangible personal property or performing construction upon certain floating structures and cruise vessels
- Section 27-65-19 - Public utilities
- Section 27-65-20 - Selling machinery, etc. used in operation of structures, facilities and land acquired and operated pursuant to Chapter 9, Title 59
- Section 27-65-21 - Contracting, etc
- Section 27-65-22 - Amusements
- Section 27-65-23 - Miscellaneous businesses
- Section 27-65-23.1 - Definition of hotel or motel for purposes of certain taxes levied under authority of local and private laws
- Section 27-65-24 - Sales of manufacturing or processing machinery to be installed and/or used at refinery; performance of construction activities at or in regard to refinery
- Section 27-65-25 - Sales of alcoholic beverages
- Section 27-65-26 - Selling, renting or leasing specified digital products
- Section 27-65-27 - Permit to engage in business
- Section 27-65-29 - Computer software, computer software services, information and data processing services; allocation of fee or payment that includes both taxable and nontaxable items or services; safe harbor methods for allocation of taxable fee or payment for items or services both within and without Mississippi; provision of items or services to commonly owned, related or affiliated entities; credit for tax paid to another state
- Section 27-65-31 - Seller to collect tax
- Section 27-65-33 - Returns
- Section 27-65-35 - Failure to file return; notice
- Section 27-65-37 - Assessment of tax by commissioner
- Section 27-65-39 - Penalties for deficient or delinquent return
- Section 27-65-40 - Effect of state officer's or employee's failure to pay state sales tax
- Section 27-65-41 - Tax constitutes a debt
- Section 27-65-42 - Statute of limitations
- Section 27-65-43 - Taxpayer must keep records
- Section 27-65-45 through 27-65-49 - [Repealed]
- Section 27-65-51 - Disbursement from treasury to taxpayer
- Section 27-65-53 - Refunds
- Section 27-65-55 - Liability of seller and purchaser of business, certain stockholders of small business corporations and agents for out-of-state dealers
- Section 27-65-57 - Enrolling a judgment
- Section 27-65-59 - Warrant for collection of tax
- Section 27-65-61 - Jeopardy assessment and warrant
- Section 27-65-63 - Execution of warrant by sheriff or special agent; fees
- Section 27-65-65 - Commissioner may bid at sales
- Section 27-65-67 - Alias executions
- Section 27-65-69 - Sheriff and special agent not personally liable
- Section 27-65-71 - Enforcement not to be enjoined
- Section 27-65-73 - Sales tax as additional tax; remittances; how made
- Section 27-65-75 - Distribution of sales taxes, contractor taxes, motor fuels taxes, and other revenue collected under this chapter
- Section 27-65-76 - [Repealed]
- Section 27-65-77 - [Repealed]
- Section 27-65-79 - Records; preserved
- Section 27-65-81 - Returns confidential; release of certain information under certain circumstances
- Section 27-65-83 - [Repealed]
- Section 27-65-85 - Penalties for failure to comply with the chapter
- Section 27-65-87 - Administration of the chapter vested in the Commissioner of Revenue
- Section 27-65-89 - Employees appointed by commissioner
- Section 27-65-91 - Special agents designated by commissioner; authority
- Section 27-65-93 - Commissioner to make regulations
- Section 27-65-95 - Prior rights or actions not affected by this chapter
- Section 27-65-97 - Erroneous diversion of collected sales tax monies to municipality with population of 500 or less
- Section 27-65-101 - Exemptions; industrial
- Section 27-65-103 - Exemptions; agricultural
- Section 27-65-105 - Exemptions; governmental
- Section 27-65-107 - Exemptions; utility
- Section 27-65-109 - Exemptions; taxes
- Section 27-65-111 - Exemptions; others