https://www.sos.ms.gov/adminsearch/ACCode/00000851c.pdf ↗

Captured

2026-10-30 03:46 UTC

SHA-256

12af5a014f4aa34382d6a3059b9a7c6170e3529e8eb68b09ce7fc70358c209ad

File

application/pdf, 1.0 MB · raw bytes

Cited by

17 rules; each quote links to its sentence below

• MS construction.real_property from 2018-04-01
  “Contracts for residential construction are not taxable under …”
  “35.IV.10.01 revised effective April 1, 2018.”
• MS delivery.taxable_goods from 2026-08-03
  “This includes any charges made by the seller …”
  “35.IV.2.03 revised effective August 3, 2026”
• MS food.candy from 2025-07-01
  “The term “groceries” refers to food or drink …”
• MS food.catering from 2018-01-01
  “The gross proceeds of sales by restaurants, cafes, …”
  “Service charges; and”
• MS food.grocery from 2025-07-01
  “The term “groceries” refers to food or drink …”
• MS food.prepared from 2018-01-01 to 2025-06-30
  “The gross proceeds of sales by restaurants, cafes, …”
• MS food.prepared from 2025-07-01
  “Groceries do not include hot or heated food …”
  “The gross proceeds of sales by restaurants, cafes, …”
  “The term “groceries” refers to food or drink …”
• MS food.prepared.cold_restaurant from 2018-01-01
  “The gross proceeds of sales by restaurants, cafes, …”
  “Groceries do not include hot or heated food …”
  “The local levy is due on the same …”
• MS food.prepared.dine_in from 2018-01-01
  “The gross proceeds of sales by restaurants, cafes, …”
  “Groceries do not include hot or heated food …”
  “The local levy is due on the same …”
• MS food.prepared.hot from 2018-01-01
  “The gross proceeds of sales by restaurants, cafes, …”
  “Groceries do not include hot or heated food …”
  “The local levy is due on the same …”
• MS food.soft_drink from 2018-01-01 to 2025-06-30
  “Retail sales of canned or bottled beverages are …”
• MS food.soft_drink from 2025-07-01
  “The term “groceries” refers to food or drink …”
  “Retail sales of canned or bottled beverages are …”
• MS service.professional from 2020-03-06
  “Design, engineering and other professional services are exempt …”
  “35.IV.5.07 revised effective March 6, 2020”
  “Accounting and legal services such as advice on …”
• MS service.professional.it from 2018-01-01
  “Charges for installing, configuring, debugging, modifying, testing, or …”
  “Identifying management information needs.”
• MS software.custom from 2018-01-01
  “The gross income received from computer program or …”
  “Professional services directly related to the technical design …”
  “Charges for installing, configuring, debugging, modifying, testing, or …”
• MS software.prewritten from 2018-01-01
  “The gross income received from computer program or …”
• MS software.saas from 2023-07-01
  “However, software maintained on a server located outside …”