Mississippi Administrative Code Title 35 (Department of Revenue)
Part I — Administrative Rules8 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
Part III — Income and Franchise Tax85 sections
Subpart 1 — Definitions and Miscellaneous
- 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
Subpart 2 — Gross Income
- 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
Subpart 3 — Exclusions from Gross Income
Subpart 4 — Adjustments to Gross Income
Subpart 5 — Business Deductions--General
Subpart 6 — Losses
Subpart 7 — Individuals
Subpart 8 — Corporations
- 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
Subpart 9 — Partnerships
Subpart 10 — Other Entities and Miscellaneous
Subpart 11 — Withholding
- 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
Subpart 12 — Franchise Tax
Part IV — Sales and Use Tax64 sections
Subpart 1 — Administrative
Subpart 2 — Gross Income and Gross Proceeds of Sales
Subpart 3 — Taxability
Subpart 4 — Retail
- 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
Subpart 5 — 35.IV.5.01
- 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
Subpart 6 — 35.IV.6.01
Subpart 7 — Manufacturing and Production
Subpart 8 — Agriculture
Subpart 9 — Food and Beverage
Subpart 10 — Construction and Oil Field
Subpart 11 — Transportation
Subpart 12 — Medical
Subpart 13 — General
Part VI — Property Tax16 sections
Subpart 1 — 35.VI.1.01
Subpart 2 — 35.VI.2.01
Subpart 3 — Homestead Exemption
Part VIII — Miscellaneous Taxes6 sections
Subpart 1 — Beer
Subpart 2 — Gas Severance
Subpart 3 — Tobacco Tax
Subpart 4 — Excise Tax on Medical Cannabis
Subpart 5 — Electronic Nicotine Delivery System (ENDS)
Part X — Economic Development11 sections
- 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