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Sales Tax
In General
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Section
27-65-1
Title of chapter
Section
27-65-3
Definitions
Section
27-65-5
Definitions; "Wholesaler, jobber or distributor"; "Wholesale sales."
Section
27-65-7
Definitions; "Retailer"; "Retail sales."
Section
27-65-9
Definitions; "Business"; "Doing business."
Section
27-65-11
Definitions; "Manufacturer"; "Manufacturing"; "Remanufacturing"; "Custom"; "Repairs"; "Producer."
Section
27-65-13
Tax levied
Section
27-65-15
Repealed
Section
27-65-16
Repealed
Section
27-65-17
Selling tangible personal property wholesale and retail
Section
27-65-17.1
Sellers of modular, panelized, and precut homes required to disclose to buyers amount of sales or use tax paid on factory built components of the homes
Section
27-65-18
Selling tangible personal property or performing construction upon certain floating structures and cruise vessels
Section
27-65-19
Public utilities
Section
27-65-20
Selling machinery, etc. used in operation of structures, facilities and land acquired and operated pursuant to Chapter 9, Title 59
Section
27-65-21
Contracting, etc.
Section
27-65-22
Amusements
Section
27-65-23
Miscellaneous businesses
Section
27-65-23.1
Definition of hotel or motel for purposes of certain taxes levied under authority of local and private laws
Section
27-65-24
Sales of manufacturing or processing machinery to be installed and/or used at refinery; performance of construction activities at or in regard to refinery
Section
27-65-25
Sales of alcoholic beverages
Section
27-65-26
Selling, renting or leasing specified digital products
Section
27-65-27
Permit to engage in business
Section
27-65-29
Repealed
Section
27-65-31
Seller to collect tax
Section
27-65-33
Returns
Section
27-65-35
Failure to file return; notice
Section
27-65-37
Assessment of tax by commissioner
Section
27-65-39
Penalties for deficient or delinquent return
Section
27-65-40
Effect of state officer's or employee's failure to pay state sales tax
Section
27-65-41
Tax constitutes a debt
Section
27-65-42
Statute of limitations
Section
27-65-43
Taxpayer must keep records
Sections
27-65-45 through 27-65-49
Repealed
Section
27-65-51
Disbursement from treasury to taxpayer
Section
27-65-53
Refunds
Section
27-65-55
Liability of seller and purchaser of business, certain stockholders of small business corporations and agents for out-of-state dealers
Section
27-65-57
Enrolling a judgment
Section
27-65-59
Warrant for collection of tax
Section
27-65-61
Jeopardy assessment and warrant
Section
27-65-63
Execution of warrant by sheriff or special agent; fees
Section
27-65-65
Commissioner may bid at sales
Section
27-65-67
Alias executions
Section
27-65-69
Sheriff and special agent not personally liable
Section
27-65-71
Enforcement not to be enjoined
Section
27-65-73
Sales tax as additional tax; remittances; how made
Section
27-65-75
Distribution of sales taxes, contractor taxes, motor fuels taxes, and other revenue collected under this chapter
Section
27-65-76
Repealed
Section
27-65-77
Repealed
Section
27-65-79
Records; preserved
Section
27-65-81
Returns confidential; release of certain information under certain circumstances
Section
27-65-83
Repealed
Section
27-65-85
Penalties for failure to comply with the chapter
Section
27-65-87
Administration of the chapter vested in the Commissioner of Revenue
Section
27-65-89
Employees appointed by commissioner
Section
27-65-91
Special agents designated by commissioner; authority
Section
27-65-93
Commissioner to make regulations
Section
27-65-95
Prior rights or actions not affected by this chapter
Section
27-65-97
Erroneous diversion of collected sales tax monies to municipality with population of 500 or less
Section
27-65-101
Exemptions; industrial
Section
27-65-103
Exemptions; agricultural
Section
27-65-105
Exemptions; governmental
Section
27-65-107
Exemptions; utility
Section
27-65-109
Exemptions; taxes
Section
27-65-111
Exemptions; others