35 Miss. Admin. Code Pt. IV, Subpt. 6, Ch. 05 — TV Cable Systems and Similar Activities

Levy
100 Every person engaging or continuing in the business of TV cable systems, subscription
TV services and other similar activities are liable for the regular retail rate of tax on gross
income from such services including the basic fee, installation and connection fees, signal
descrambling fees, equipment or rental fees, maintenance fees, sales of tangible personal
property (program schedules, etc.) and any other related charges.
101 Sales of TV cable or subscription services for the private use of students, faculty
members or any other person enrolled or domiciled at an "exempt" school, college or
university are taxable at the regular retail rate of tax.
102 (Reserved)
Installation and Services
200 Persons performing contracts or providing services for TV cable or subscription
companies are taxable as follows:

# 1.

Hook-up, repair or any service on a TV cable transmission line, which is to be resold,
is not subject to sales tax. Such sub services are taxable at the regular retail rate of
tax when resold to a consumer.

# 2.

Services or repairs on a TV cable transmission line, which are not for resale, are
taxable at the regular retail rate of tax.

# 3.

Contracts (on a project basis) in excess of $10,000 are taxable at the 3 ½%
contractor's rate of tax levied by Section 27 -65-21. This would include contracts for
pre-wiring a building or complex, except for residential construction, when performed
for an owner. Compensation received for work which is to be resold to a consumer
(example: hook-up service for residences) should not be included in the total contract
receipts when properly identified.

# 4.

Subcontracts performed for general contractors on qualified jobs are not subject to
sales tax.
201 (Reserved)
Purchases
300 Purchases of tangible personal property by licensed TV cable or subscription companies
for resale or rental are exempt from sales tax. Purchases of other property or supplies
furnished the customer or used by the cable company in rendering the service are taxable
at the regular retail rate of tax.
301 (Reserved)
Reporting Requirements
400 Adequate records must be maintained to substantiate tax classifications of sales and
purchases.
401 (Reserved)
Sub Part 07 Manufacturing and Production
Chapter 01 Reserved
35.IV.07.01 revised effective March 6, 2020