35 Miss. Code. R. 4-06-01-205
Current through December 10, 2024
Charges billed to an apartment owner or homeowner's association for commercial use in common areas such as, but not limited to, street lighting, subdivision entrance lights, swimming pools, recreational facilities, leasing offices, clubhouses and irrigation sprinkler systems are not residential usage and are taxable at the regular retail rate of tax.
35 Miss. Code. R. 4-06-01-205