Statutes, codes, and regulations
Mississippi Administrative Code
Title 35 - Department of RevenuePart 4 - Sales and Use TaxSubpart 09 - Food and Beverage
Chapter 01 - Soft Drinks
Section 35-4-09-01-110

35 Miss. Code. R. 4-09-01-110

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Current through January 14, 2025
Section 35-4-09-01-110

Use tax is payable monthly directly to the State Tax Commission, if not collected by the seller. In computing the use tax liability, freight charges must be added to the cost of the property. The taxpayer discount applies for timely payments.

35 Miss. Code. R. 4-09-01-110