35 Miss. Admin. Code Pt. IV, Subpt. 6, Ch. 03 — Telegraph Services

Taxable Income
100 The gross income of a telegraph business is subject to the regular retail rate of sales tax
on charges for transmitting messages between points within this State, with no deduction
for any part of an intrastate rate charge because of routing across a state line. Rental of
tangible personal property and any other miscellaneous income, such as charges made in
connection with local pick-up and delivery service, are likewise taxable.
101 (Reserved)
Exemptions
200 Exemptions from tax arise from charges made for transmission of messages between this
State and other state or foreign counties. Charges for transmission of messages for the
State of Mississippi, its counties and municipalities, and the Federal Government are
exempt. Adequate records must be maintained to substantiate exempt sales
201 (Reserved)
Purchases
300 Purchases of all supplies and equipment are subject to the retail sales or use tax without
any exemption due to the use of the equipment in interstate commerce.
301 Rental or lease of tangible personal property to telegraph companies is taxed at the same
rate as sales of the same property
302 (Reserved)