Mississippi Administrative Code Title 35 (Department of Revenue)
190 sections.
- 35.I.01 Administrative Practices and Procedures of the Department of Revenue
- 35.I.02 Taxpayer Records and Document Retention
- 35.I.03 Substitute and Reproduced Tax Forms
- 35.I.04 Electronic Filing and Payments
- 35.I.05 Collection Procedures for Levy of Monies
- 35.I.06 Uniform State Tax Lien Registry
- 35.I.07 Justice Court Collections Payment Program
- 35.I.08 Municipal Court Collections Payment Program
- 35.III.1.01 Definitions
- 35.III.1.02 Accounting Periods
- 35.III.1.03 Accounting Basis
- 35.III.1.04 Inventories
- 35.III.1.05 Hobby Losses
- 35.III.1.08 Contractors
- 35.III.1.09 Income Averaging
- 35.III.1.10 Statute of Limitations
- 35.III.1.11 Extension of Time to File
- 35.III.1.12 Credit for Income Tax Paid to Another State
- 35.III.1.13 Reporting or Changing Elections - Change in Reporting Methods
- 35.III.2.01 Constructive Receipt of Income
- 35.III.2.02 Compensation for Personal Services
- 35.III.2.03 Gain or Loss on Disposition of Property
- 35.III.2.04 Interest Income
- 35.III.2.05 Rents and Royalties
- 35.III.2.06 Dividend Income
- 35.III.2.07 Income from Retirement Allowances, Pensions, Annuities or Optional Retirement Allowances
- 35.III.2.08 Income of a Minor Child or Dependent
- 35.III.2.09 Prizes, Awards, Stipends, Scholarships and Fellowship Grants
- 35.III.2.11 Individual Non-Business Deductions
- 35.III.2.12 Amounts Received Under Accident and Health Plans
- 35.III.2.13 Compensation for Injuries and Sicknesses
- 35.III.2.14 Strike Benefits
- 35.III.2.15 Return of Life Insurance, Annuity or Endowment Policies…
- 35.III.2.16 Unemployment Compensation Benefits
- 35.III.2.17 Rental Allowance and Fair Rental Value of a Parsonage
- 35.III.2.18 Recovery of Tax Benefit Items
- 35.III.2.19 Gross Income of Farmers
- 35.III.3.02 Exclusion for Improvements Erected by Lessee
- 35.III.3.03 Employee Benefits
- 35.III.3.05 Proceeds of Life Insurance
- 35.III.3.07 Contributions by Employer to Accident and Health Plans
- 35.III.3.09 Gaming Winnings and Gaming Income
- 35.III.4.01 Adjustments to Gross Income
- 35.III.4.02 Adjustments to Gross Income-Retirement Plans
- 35.III.5.01 Business Deductions
- 35.III.5.03 Taxes Paid as Business Expense
- 35.III.5.04 Depreciation
- 35.III.5.05 Depletion
- 35.III.5.06 Net Operating Loss
- 35.III.5.07 Wage Tax Credits
- 35.III.5.08 Other Business Deductions
- 35.III.5.09 Reforestation Tax Credit
- 35.III.6.01 Casualty Losses of Individuals
- 35.III.6.02 Casualty Losses Incurred in a Trade or Business
- 35.III.7.01 Residents
- 35.III.7.02 Part-Year Resident
- 35.III.7.03 Nonresidents
- 35.III.7.04 Military
- 35.III.8.01 Liquidations and Distributions
- 35.III.8.02 Reorganizations
- 35.III.8.03 Election of Certain Small Business Corporations- (S Corporations)
- 35.III.8.04 Charitable Contributions-Corporation
- 35.III.8.05 Foreign Sales Corporations (FSC's)
- 35.III.8.06 Multistate Taxation
- 35.III.8.07 Consolidated or Combined Returns
- 35.III.8.08 Interest Expense
- 35.III.9.01 Partnerships
- 35.III.10.01 Fiduciaries
- 35.III.10.02 Decedent's and Successor's Income
- 35.III.10.03 Insurance Companies
- 35.III.10.04 Allocations by Cooperative Associations
- 35.III.10.05 Exempt Organizations
- 35.III.11.01 Information at Source
- 35.III.11.03 Withholding-Exclusions from Wages
- 35.III.11.04 Withholding-Employee Defined
- 35.III.11.05 Withholding-Employer Defined
- 35.III.11.06 Withholding-Payroll Period Defined
- 35.III.11.07 Withholding of Tax-Requirements of
- 35.III.11.08 Credit for Tax Withheld
- 35.III.11.09 Employees Subject to Withholding
- 35.III.11.10 Employer Liable-Failure to Withhold
- 35.III.11.11 Report of Income Tax Withheld
- 35.III.11.12 Payment of Income Tax Withheld
- 35.III.11.13 Reports of Withholding-Correcting Mistakes
- 35.III.11.14 Wage and Tax Statements and Reports
- 35.III.11.15 Statement Furnished Employees
- 35.III.11.16 Determination of Income Tax to be Withheld
- 35.III.11.17 Registration of Employers
- 35.III.11.18 Withholding Exemption Certificates
- 35.III.11.20 Records to be Kept by Employer
- 35.III.11.21 Estimated Tax Payments
- 35.III.11.22 Withholding on Gambling Winnings
- 35.III.12.01 Loans from Affiliates and Shareholders
- 35.IV.1.01 Direct Payment of Sales or Use Tax to the State in Lieu of Payment to Seller
- 35.IV.1.02 Damages for Delinquent Payment of Tax
- 35.IV.1.03 Sales Tax Bonds
- 35.IV.1.05 Taxpayer Discount
- 35.IV.1.06 Definitions
- 35.IV.1.07 Sales and Use Tax - Returns, Amended Returns, Credits and Refunds
- 35.IV.2.01 Employee and Accommodation Sales
- 35.IV.2.02 Prizes, Premiums, Gifts, Coupons, Rebates, Discounts, Buy Downs, and Trading Stamps
- 35.IV.2.03 Mileage, Delivery Charges and Rebilled Expenses
- 35.IV.2.04 Finance Charges and Bad Debts
- 35.IV.3.01 Wholesale Sales
- 35.IV.3.02 Isolated, Casual or Occasional Sales
- 35.IV.3.03 Leased Departments
- 35.IV.3.06 Governmental Exemption
- 35.IV.3.07 Exempt Organizations
- 35.IV.3.08 Amusements
- 35.IV.3.09 Out of State Sales into the State
- 35.IV.4.01 Gasoline Distributors and Service Stations
- 35.IV.4.02 Marble Works and Monument Sales
- 35.IV.4.03 Coin Operated and Vending Machines
- 35.IV.4.04 Photographers and Film Developers
- 35.IV.4.06 Paper Products and Paper Dealers
- 35.IV.4.07 Automotive Parts Jobbers
- 35.IV.4.08 Sales and Installations of Personal Property
- 35.IV.4.09 Manufactured Housing
- 35.IV.4.10 Specified Digital Products
- 35.IV.4.11 Medical Cannabis Establishments
- 35.IV.5.02 Laundries, Dry Cleaners and Linen Rental Companies.
- 35.IV.5.03 Renting or Leasing Tangible Personal Property
- 35.IV.5.04 Termite and Pest Control Services
- 35.IV.5.05 Public Storage Warehouse
- 35.IV.5.06 Computer Equipment and Services
- 35.IV.5.07 Design, Engineering and Other Professional Services
- 35.IV.5.08 Grading, Ditching, Dredging or Landscaping
- 35.IV.5.09 Car Washes
- 35.IV.6.02 Telecommunications
- 35.IV.6.03 Telegraph Services
- 35.IV.6.04 Water
- 35.IV.6.05 TV Cable Systems and Similar Activities
- 35.IV.7.02 Custom Creosoting and Treating, Planing and Sawing and Custom Meat Processing
- 35.IV.7.03 Manufacturers and Custom Processors
- 35.IV.8.01 Florists and Nurserymen
- 35.IV.8.02 Agricultural
- 35.IV.9.01 Soft Drinks
- 35.IV.9.02 Beverage and Food Businesses
- 35.IV.9.03 Ice Sales and Ice Manufacturers
- 35.IV.9.04 Milk Products
- 35.IV.9.05 Bakeries
- 35.IV.10.01 Construction Contractors
- 35.IV.10.02 Drilling Contractors (Oil and Gas Wells)
- 35.IV.10.03 Construction Equipment - Dealers
- 35.IV.10.04 Oil Field Services
- 35.IV.11.01 Railroad Companies
- 35.IV.11.02 Automobile, Truck and Truck-Tractor Dealers
- 35.IV.11.03 Aircraft
- 35.IV.11.04 Boats, Barges, Vessels and Marine Commerce
- 35.IV.12.01 Optometrists and Ophthalmologists
- 35.IV.12.02 Hospitals, Infirmaries and Sanatoriums
- 35.IV.12.03 Dental Laboratories and Dental Supply Houses
- 35.IV.13.01 Affiliated Corporations
- 35.IV.13.02 Sales Made by and to Schools, Colleges and Universities
- 35.IV.13.03 Burial of Human Bodies
- 35.IV.13.04 Disposal of Waste Tires
- 35.IV.13.05 Auctions, Flea Markets, Antique Malls and Other Similar Establishments
- 35.VI.1.02 Motor Vehicle Assessments
- 35.VI.1.03 Exemption for Livestock Feed
- 35.VI.1.04 Exemption for New Enterprises
- 35.VI.2.04 Appraisals by Private Firms and Consultants
- 35.VI.2.07 Centrally Assessed Property
- 35.VI.2.08 Appraisal of Personal Property
- 35.VI.3.01 Exemptions and Reimbursements
- 35.VI.3.02 Adjustments
- 35.VI.3.03 Applicants
- 35.VI.3.04 Head of Family
- 35.VI.3.05 Ownership
- 35.VI.3.06 Property
- 35.VI.3.07 Supplemental Roll
- 35.VI.3.08 Applications
- 35.VI.3.09 Officials
- 35.VI.3.10 One Time Filers
- 35.VIII.1.01 Transportation through Counties Which Do Not Authorize the Sale of Beer
- 35.VIII.2.02 Determining the Sales Price or Market Value of Natural Gas
- 35.VIII.3.01 Stamps shall be properly affixed to cigarettes; stamp invoices
- 35.VIII.3.03 Cigarette Making Machines; taxability of Tobacco Products
- 35.VIII.4.01 Tax Rate, Fair Market Value, Returns, and Payments
- 35.VIII.5.01 Product Registration, Returns, and Payments
- 35.X.01 Jobs Tax Credit
- 35.X.02 National or Regional Headquarters Credit and National or Regional Headquarters Relocation Tax Credit
- 35.X.03 Research and Development Skills Credit
- 35.X.04 Basic Skill Training or Retraining Tax Credit
- 35.X.05 Rural Economic Development (RED) Credit
- 35.X.06 Ad Valorem Credit
- 35.X.07 Child/Dependent Care Credit
- 35.X.08 Export Port Charges Credit
- 35.X.09 Motion Picture Production Tax Incentive
- 35.X.10 SMART Business Incentive
- 35.X.11 Sales and Use Tax Exemption for Bond Financing