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Miss. Code Ann. § 27-65-1

Title of chapter

Known as the Mississippi Sales Tax Law

The act spans §§ 27–27 (74 sections).

Applied in 3 court decisions — leading case 860 So. 2d 289 - City of Belmont v. Miss. State Tax Comm'n (2003)

Most recently applied in Blalock v. Mississippi Department of Revenue (In re Blalock) (September 2015)

Codes, 1942, § 10103; Laws, 1934, ch. 119; Laws, 1936, ch. 158; Laws, 1938, ch. 113; Laws, 1944, ch. 129, § 1; Laws, 1954, ch. 369; Laws, 1955 Ex Sess, ch. 109, § 1, eff March 1…

How often courts cite this section

20032010201510
citing decisions per year

Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.

This chapter may be cited as the Mississippi Sales Tax Law.

Current official text: Mississippi Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Mississippi statutes; confirm against the official source for the current text. Not legal advice.