Current through December 10, 2024
Section 35-4-06-02-101.01 - Telecommunications services do not include1. Data processing and information services that allow data to be generated, acquired, stored, processed or retrieved and delivered by an electronic transmission to a customer whose primary purpose for the use of the service is to obtain the processed data or information. 2. Installation or maintenance of wiring or equipment on a customer's premises. 3. Tangible personal property. 4. Directory advertising and other advertising. 5. Billing and collection services provided to third parties. 6. Internet access service. 7. Radio and television audio and video programming services regardless of the medium of delivery, and the transmission, conveyance or routing of the service by the programming service provider. 9. Digital products delivered electronically, including but not limited to, software, music, video, reading materials or ring tones. 35 Miss. Code. R. 4-06-02-101.01