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    • Legislation USA
    • Mississippi Code
    • Title 27 - Taxation and Finance
    • Chapter 67 - Use or Compensating Taxes
    • Article 1 - Use Tax
    • § 27-67-6. Exemption for boxes, etc. brought into state for use with materials for federal government

    Mississippi Code
    Article 1 - Use Tax
    § 27-67-6. Exemption for boxes, etc. brought into state for use with materials for federal government

    The tax levied in Article 1, Chapter 67, Title 27, Mississippi Code of 1972, shall not be collected on the use, storage or consumption of boxes, crates, cartons and other packaging material brought into this state for use to pack or ship materials for the federal government.

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    Structure Mississippi Code

    Mississippi Code

    Title 27 - Taxation and Finance

    Chapter 67 - Use or Compensating Taxes

    Article 1 - Use Tax

    § 27-67-1. Title of article

    § 27-67-3. Definitions

    § 27-67-5. Tax levy

    § 27-67-6. Exemption for boxes, etc. brought into state for use with materials for federal government

    § 27-67-7. Exemptions

    § 27-67-9. Registration of seller

    § 27-67-13. Liability of user

    § 27-67-15. Issuance of permits

    § 27-67-19. Extension of time; damages

    § 27-67-21. Tax constitutes a debt

    § 27-67-29. Disbursement from treasury to taxpayer

    § 27-67-31. Administration of article by commissioner; monthly distribution of funds

    § 27-67-33. Prior claims not affected

    § 27-67-35. Special fund created to assist municipalities and counties in paying for the repair, maintenance, reconstruction of roads, streets, bridges; distribution of funds

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