35 Miss. Code. R. 4-06-01-504
Current through December 10, 2024
All receipts for the use of electric charging stations including fees for electricity, charging time, idle time, and any other fees are taxable at the regular retail rate of sales tax. These fees are included in gross income related to the purchase of electricity pursuant to Miss. Code Ann. Section 27-65-19(1)(a)(i).
35 Miss. Code. R. 4-06-01-504