State Codes and Statutes

Statutes > Mississippi > Title-27 > 65

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27-65-15 - Repealed.
27-65-16 - Repealed.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27-65-29 - Repealed.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 Repealed.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27-65-76 - Repealed.
27-65-77 - Repealed.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27-65-83 - Repealed.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

State Codes and Statutes

Statutes > Mississippi > Title-27 > 65

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

State Codes and Statutes

State Codes and Statutes

Statutes > Mississippi > Title-27 > 65

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