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2015 Mississippi Code
Title 27 - TAXATION AND FINANCE
Chapter 15 - STATEWIDE PRIVILEGE TAXES
GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER
§ 27-15-231 - Privilege tax exemptions; municipalities

MS Code § 27-15-231 (2015) What's This?

No tax levied under the provisions of this chapter shall be levied, assessed or collected from or against, any municipality in this state which operates any business which is taxed hereunder, it being the intention of the legislature that all municipalities are specifically exempted from the provisions of this chapter and it shall never be construed as being the intention of the legislature to levy any privilege tax against any municipality in the state.

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