The exemptions from the provisions of this chapter which relate to taxes or which are more properly classified as tax exemptions than any other exemption classification of this chapter shall be confined to those persons or property exempted by this section or by provisions of the constitutions of the United States or the State of Mississippi. No tax exemption as now provided by any other section shall be valid as against the tax herein levied. Any subsequent tax exemption from the tax levied hereunder shall be provided by amendment to this section.
No exemption provided in this section shall apply to taxes levied by Section 27-65-15 or 27-65-21, Mississippi Code of 1972.
The tax levied by this chapter shall not apply to the following:
Federal retailers excise taxes, federal tax levied on income from transportation, telegraphic dispatches, telephone conversations and electric energy.
The State of Mississippi gasoline tax on gasoline sold by a distributor for nonhighway use which is refunded by the motor vehicle comptroller.
Structure Mississippi Code
Title 27 - Taxation and Finance
§ 27-65-5. Definitions; "Wholesaler, jobber or distributor"; "Wholesale sales."
§ 27-65-7. Definitions; "Retailer"; "Retail sales."
§ 27-65-17. Selling tangible personal property wholesale and retail
§ 27-65-23. Miscellaneous businesses
§ 27-65-25. Sales of alcoholic beverages
§ 27-65-31. Seller to collect tax
§ 27-65-35. Failure to file return; notice
§ 27-65-39. Penalties for deficient or delinquent return
§ 27-65-40. Effect of state officer's or employee's failure to pay state sales tax
§ 27-65-41. Tax constitutes a debt
§ 27-65-43. Taxpayer must keep records
§ 27-65-51. Disbursement from treasury to taxpayer
§ 27-65-57. Enrolling a judgment
§ 27-65-59. Warrant for collection of tax
§ 27-65-61. Jeopardy assessment and warrant
§ 27-65-63. Execution of warrant by sheriff or special agent; fees
§ 27-65-65. Commissioner may bid at sales
§ 27-65-69. Sheriff and special agent not personally liable
§ 27-65-71. Enforcement not to be enjoined
§ 27-65-73. Sales tax as additional tax; remittances; how made
§ 27-65-79. Records; preserved
§ 27-65-81. Returns confidential; release of certain information under certain circumstances
§ 27-65-87. Administration of the chapter vested in the Commissioner of Revenue
§ 27-65-89. Employees appointed by commissioner
§ 27-65-91. Special agents designated by commissioner; authority
§ 27-65-95. Prior rights or actions not affected by this chapter
§ 27-65-101. Exemptions; industrial
§ 27-65-103. Exemptions; agricultural
§ 27-65-105. Exemptions; governmental
§ 27-65-107. Exemptions; utility