The State of Mississippi hereby relinquishes any jurisdiction it may have to levy and collect within reservation lands the sales or gross receipts tax imposed by Chapter 65 of Title 27, Mississippi Code of 1972, as it applies to sales by merchants on reservation lands of the Mississippi Band of Choctaw Indians when such merchants are authorized to do business on the reservation lands and are paying tribal sales taxes to the Mississippi Band of Choctaw Indians.
Miss. Code Ann. § 27-65-215
Exemption from sales or gross receipts tax
Known as the Mississippi Sales Tax Law
The act spans §§ 27–27 (74 sections).
Laws, 1986, ch. 322, § 3, eff from and after passage (approved March 13, 1986
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.