Chapter
Sales Tax
- Miss. Code Ann. § 27-65-1— Title of chapter
- Miss. Code Ann. § 27-65-3— Definitions
- Miss. Code Ann. § 27-65-5— Definitions; “Wholesaler, jobber or distributor”; “Wholesale sales.”
- Miss. Code Ann. § 27-65-7— Definitions; “Retailer”; “Retail sales.”
- Miss. Code Ann. § 27-65-9— Definitions; “Business”; “Doing business.”
- Miss. Code Ann. § 27-65-11— Definitions; “Manufacturer”; “Manufacturing”; “Remanufacturing”; “Custom”; “Repairs”; “Producer.”
- Miss. Code Ann. § 27-65-13— Tax levied
- Miss. Code Ann. § 27-65-15— Repealed
- Miss. Code Ann. § 27-65-16— Repealed
- Miss. Code Ann. § 27-65-17— Selling tangible personal property wholesale and retail
- Miss. Code Ann. § 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
- Miss. Code Ann. § 27-65-18— Selling tangible personal property or performing construction upon certain floating structures and cruise vessels
- Miss. Code Ann. § 27-65-19— Public utilities
- Miss. Code Ann. § 27-65-20— Selling machinery, etc. used in operation of structures, facilities and land acquired and operated pursuant to Chapter 9, Title 59
- Miss. Code Ann. § 27-65-21— Contracting, etc
- Miss. Code Ann. § 27-65-22— Amusements
- Miss. Code Ann. § 27-65-23— Miscellaneous businesses
- Miss. Code Ann. § 27-65-23.1— Definition of hotel or motel for purposes of certain taxes levied under authority of local and private laws
- Miss. Code Ann. § 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
- Miss. Code Ann. § 27-65-25— Sales of alcoholic beverages
- Miss. Code Ann. § 27-65-26— Selling, renting or leasing specified digital products
- Miss. Code Ann. § 27-65-27— Permit to engage in business
- Miss. Code Ann. § 27-65-29— Repealed
- Miss. Code Ann. § 27-65-31— Seller to collect tax
- Miss. Code Ann. § 27-65-33— Returns
- Miss. Code Ann. § 27-65-35— Failure to file return; notice
- Miss. Code Ann. § 27-65-37— Assessment of tax by commissioner
- Miss. Code Ann. § 27-65-39— Penalties for deficient or delinquent return
- Miss. Code Ann. § 27-65-40— Effect of state officer’s or employee’s failure to pay state sales tax
- Miss. Code Ann. § 27-65-41— Tax constitutes a debt
- Miss. Code Ann. § 27-65-42— Statute of limitations
- Miss. Code Ann. § 27-65-43— Taxpayer must keep records
- Miss. Code Ann. § 27-65-45— §§ 27-65-45 through 27-65-49. Repealed
- Miss. Code Ann. § 27-65-51— Disbursement from treasury to taxpayer
- Miss. Code Ann. § 27-65-53— Refunds
- Miss. Code Ann. § 27-65-55— Liability of seller and purchaser of business, certain stockholders of small business corporations and agents for out-of-state dealers
- Miss. Code Ann. § 27-65-57— Enrolling a judgment
- Miss. Code Ann. § 27-65-59— Warrant for collection of tax
- Miss. Code Ann. § 27-65-61— Jeopardy assessment and warrant
- Miss. Code Ann. § 27-65-63— Execution of warrant by sheriff or special agent; fees
- Miss. Code Ann. § 27-65-65— Commissioner may bid at sales
- Miss. Code Ann. § 27-65-67— Alias executions
- Miss. Code Ann. § 27-65-69— Sheriff and special agent not personally liable
- Miss. Code Ann. § 27-65-71— Enforcement not to be enjoined
- Miss. Code Ann. § 27-65-73— Sales tax as additional tax; remittances; how made
- Miss. Code Ann. § 27-65-75— Distribution of sales taxes, contractor taxes, motor fuels taxes, and other revenue collected under this chapter
- Miss. Code Ann. § 27-65-76— Repealed
- Miss. Code Ann. § 27-65-77— Repealed
- Miss. Code Ann. § 27-65-79— Records; preserved
- Miss. Code Ann. § 27-65-81— Returns confidential; release of certain information under certain circumstances
- Miss. Code Ann. § 27-65-83— Repealed
- Miss. Code Ann. § 27-65-85— Penalties for failure to comply with the chapter
- Miss. Code Ann. § 27-65-87— Administration of the chapter vested in the Commissioner of Revenue
- Miss. Code Ann. § 27-65-89— Employees appointed by commissioner
- Miss. Code Ann. § 27-65-91— Special agents designated by commissioner; authority
- Miss. Code Ann. § 27-65-93— Commissioner to make regulations
- Miss. Code Ann. § 27-65-95— Prior rights or actions not affected by this chapter
- Miss. Code Ann. § 27-65-97— Erroneous diversion of collected sales tax monies to municipality with population of 500 or less
- Miss. Code Ann. § 27-65-101— Exemptions; industrial [Paragraph (1)(pp) repealed effective July 1, 2022]
- Miss. Code Ann. § 27-65-103— Exemptions; agricultural
- Miss. Code Ann. § 27-65-105— Exemptions; governmental
- Miss. Code Ann. § 27-65-107— Exemptions; utility
- Miss. Code Ann. § 27-65-109— Exemptions; taxes
- Miss. Code Ann. § 27-65-111— Exemptions; others
- Miss. Code Ann. § 27-65-201— Tax upon sale or use of motor vehicles
- Miss. Code Ann. § 27-65-211— Definitions
- Miss. Code Ann. § 27-65-213— Legislative findings
- Miss. Code Ann. § 27-65-215— Exemption from sales or gross receipts tax
- Miss. Code Ann. § 27-65-217— Entry into tax collection agreements
- Miss. Code Ann. § 27-65-219— Approval of tax collection agreements
- Miss. Code Ann. § 27-65-221— Duration and renewal of tax collection agreements
- Miss. Code Ann. § 27-65-231— Additional tax on persons engaging in business of renting motor vehicles
- Miss. Code Ann. § 27-65-241— Certain municipalities authorized to impose special sales tax on persons engaging in business in municipality; exemptions; voter approval required before levying tax; authorized use of tax proceeds; establishment of commission; expenditure of special tax revenue to be in accordance with master plan; establishment of master plan [Repealed effective July 1, 2035]
- Miss. Code Ann. § 27-65-243— Exemption of certain businesses from tax imposed in § 27-65-241