35 Miss. Code. R. 4-06-01-101
Current through December 10, 2024
Pursuant to Miss. Code Ann. Section 27-65-19(1)(a), sales to consumers of electricity, natural gas, liquefied petroleum gas or other fuels and services related thereto by electric power associations, natural gas districts, municipalities, privately owned businesses or stock companies, or any other persons are taxable on the gross income of the business at the regular retail rate of sales tax, except as otherwise provided. These sales are exempt when sold for residential heating, lighting, or other residential, noncommercial, nonagricultural use.
35 Miss. Code. R. 4-06-01-101