Statutes, codes, and regulations
Mississippi Administrative Code
Title 35 - Department of RevenuePart 4 - Sales and Use TaxSubpart 06 - Utilities
Chapter 02 - Telecommunications
Section 35-4-06-02-301

35 Miss. Code. R. 4-06-02-301

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Current through December 10, 2024
Section 35-4-06-02-301

Sales of telecommunications sold on a call-by-call basis are sourced to Mississippi when the call either originates or terminates in Mississippi and is charged to a service address in Mississippi.

35 Miss. Code. R. 4-06-02-301

Amended 4/1/2018