There is hereby levied and assessed, and shall be collected, privilege taxes for the privilege of engaging or continuing in business or doing business within this state to be determined by the application of rates against gross proceeds of sales or gross income or values, as the case may be, as provided in the following sections.
Miss. Code Ann. § 27-65-13
Tax levied
Known as the Mississippi Sales Tax Law
The act spans §§ 27–27 (74 sections).
Applied in 3 court decisions — leading case 667 So. 2d 1313 - Mississippi State Tax Com'n v. Mask (1995)
Most recently applied in Blalock v. Mississippi Department of Revenue (In re Blalock) (September 2015)
Codes, 1942, § 10105; Laws, 1932, chs. 90, 91; Laws, 1934, ch. 119; Laws, 1955, Ex Sess, ch. 109, § 7, eff
How often courts cite this section
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.
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.