35 Miss. Code. R. 4-06-01-801
Current through December 10, 2024
Distribution of Sales Tax by Cities (Form 72-300) must be completed as a supplement of the sales tax return by any person rendering utility services. The 2% tax discount does not apply to utility charges by utility service companies. Adequate records must be maintained to substantiate tax classification of sales and purchases.
35 Miss. Code. R. 4-06-01-801