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Mississippi Code 1972 (2023)
Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15)
Chapter 65 - SALES TAX (§§ 27-65-1 — 27-65-243)
MUNICIPAL SPECIAL SALES TAX (§§ 27-65-241 — 27-65-243)
Section 27-65-243 - Exemption of certain businesses from tax imposed in 27-65-241
Universal Citation:
MS Code § 27-65-243 (2023)
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The gross income of businesses engaging or continuing in the business of providing telecommunications services and other similar services, including, but not limited to, Internet services, Internet protocol television (IPTV) services, satellite television services and Mobile TV broadcasting services, shall be exempt from the special sales tax imposed in Section 27-65-241.
Laws, 2009, ch. 332, § 14, eff. 7/1/2009.
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