Mississippi Code
In General
§ 27-65-89. Employees appointed by commissioner

The Commissioner of Revenue of the Department of Revenue shall appoint, as needed, such deputies, agents, clerks and stenographers as authorized by law, who shall serve under him, and shall perform such duties as may be required by the commissioner, including the signing of notices, warrants and such other documents as may be specifically designated by the commissioner, not inconsistent with this chapter, and they are hereby authorized to act for the commissioner, as he may prescribe and as provided herein. All of such agents, clerks and stenographers may be removed by the Commissioner of Revenue of the Department of Revenue for cause of which the commissioner shall be the final judge.

Structure Mississippi Code

Mississippi Code

Title 27 - Taxation and Finance

Chapter 65 - Sales Tax

In General

§ 27-65-1. Title of chapter

§ 27-65-3. Definitions

§ 27-65-5. Definitions; "Wholesaler, jobber or distributor"; "Wholesale sales."

§ 27-65-7. Definitions; "Retailer"; "Retail sales."

§ 27-65-11. Definitions; "Manufacturer"; "Manufacturing"; "Remanufacturing"; "Custom"; "Repairs"; "Producer."

§ 27-65-13. Tax levied

§ 27-65-17. Selling tangible personal property wholesale and retail

§ 27-65-17.1. Sellers of modular, panelized, and precut homes required to disclose to buyers amount of sales or use tax paid on factory built components of the homes

§ 27-65-19. Public utilities

§ 27-65-20. Selling machinery, etc. used in operation of structures, facilities and land acquired and operated pursuant to Chapter 9, Title 59

§ 27-65-21. Contracting, etc.

§ 27-65-22. Amusements

§ 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

§ 27-65-53. Refunds

§ 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

§ 27-65-67. Alias executions

§ 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

§ 27-65-75. Distribution of sales taxes, contractor taxes, motor fuels taxes, and other revenue collected under this chapter

§ 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

§ 27-65-97. Erroneous diversion of collected sales tax monies to municipality with population of 500 or less

§ 27-65-101. Exemptions; industrial

§ 27-65-103. Exemptions; agricultural

§ 27-65-105. Exemptions; governmental

§ 27-65-107. Exemptions; utility

§ 27-65-109. Exemptions; taxes

§ 27-65-111. Exemptions; others