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General Provisions
§ 27-15-1. Citation of chapter - This chapter may be cited as the state-wide privilege tax...
§ 27-15-3. Definitions - As used in this chapter: "Population" means the population as...
§ 27-15-5. Applicability and effect of chapter - All privilege taxes levied and imposed by this chapter shall...
§ 27-15-7. Levy of taxes by counties, municipalities and levee districts on privileges restricted - The privileges taxed by this chapter shall not be taxed...
§ 27-15-9. Classification of municipalities - For the purpose of this chapter the municipalities of the...
§ 27-15-11. Privilege taxes imposed - Every person desiring to engage in any business, or exercise...
Insurance Taxes
§ 27-15-81. Tax imposed - Every person, firm or corporation (other than burial associations, hospital...
§ 27-15-82. Effective date of privilege licenses issued under Title 83, Mississippi Code of 1972 - Any privilege license issued under Title 83, Mississippi Code of...
§ 27-15-85. Business entity acting as insurance producer, limited lines producer or limited lines credit insurance producer - Every individual acting as an insurance producer, limited lines producer,...
§ 27-15-89. Supervising general agents and managing general agents - The privilege licenses issued under this section to "supervising general...
§ 27-15-91. Contents of license issued pursuant to §§ 27-15-85, 27-15-87 and 27-15-89 - When any person, firm, corporation or solicitor pays a tax...
§ 27-15-93. - Repealed by Laws, 2009, ch. 448, § 14, effective November...
§ 27-15-95. - Repealed by Laws, 2009, ch. 448, § 15, effective November...
§ 27-15-97. Insurance adjusters - Upon each incorporated company, firm or association engaged in the...
§ 27-15-99. - Repealed by Laws, 2009, ch. 448, § 16, effective November...
§ 27-15-101. Collection of certain insurance taxes - All taxes, fees or licenses charged and imposed by Sections...
§ 27-15-105. Premium taxes; domestic companies - Every insurance company which, having been admitted to do business...
§ 27-15-113. Premium taxes; collection by state tax commission; administrative provisions of Sales Tax Law to apply - All taxes for which any company is liable under the...
§ 27-15-115. Additional taxes imposed - In addition to all other taxes authorized by law, insurance...
§ 27-15-117. Premium taxes; applicability to mutual and reciprocal insurance companies and associations - All of the provisions of Sections 27-15-103 through 27-15-117 shall...
§ 27-15-121. Premium retaliatory tax; citation - Sections 27-15-121 through 27-15-127 shall be known as the "Mississippi...
§ 27-15-123. Premium retaliatory tax; imposition - When by or pursuant to the laws of any other...
§ 27-15-125. Premium retaliatory tax; excluded taxes and charges - Sections 27-15-121 through 27-15-127 shall not apply as to personal...
§ 27-15-127. Premium retaliatory tax; determination of domicile of foreign insurer - For the purposes of Sections 27-15-121 through 27-15-127 the domicile...
§ 27-15-129. Reduction in premium tax for qualifying Mississippi investments - Click to view "A qualifying Mississippi investment" shall not include...
§ 27-15-131. Credit for overpayment of taxes - In the event a company has overpaid taxes levied pursuant...
§ 27-15-133. Credit against premium tax for domestic or foreign insurance company that writes policies within coast area of the state - There shall be allowed as a credit against the tax...
Public Utilities
§ 27-15-151. Tax imposed - There is hereby imposed and levied and shall be collected...
§ 27-15-153. Telephone companies - Upon each person engaged or continuing in this state in...
§ 27-15-155. Electric light and power companies - Upon each person engaging or continuing in this state in...
§ 27-15-157. Railroad companies - For each railroad whose average earnings per mile are greater...
§ 27-15-165. Pipeline companies - Upon each person operating a pipeline in or through this...
§ 27-15-167. Application for privilege license; payment of tax - Each person required by Sections 27-15-151 through 27-15-165 to pay...
§ 27-15-171. Application for and issuance of additional privilege license; payment of additional tax - If at any time any person liable for a tax...
§ 27-15-173. Time for payment of taxes; issuance of statewide license; levy of tax by local governments; applicability of provisions of Sales Tax Law - The taxpayer shall complete the application and shall pay the...
General Administrative Provisions Applicable to Chapter
§ 27-15-201. License; where obtained - All licenses required by this chapter shall be obtained from...
§ 27-15-203. License; application by taxpayer - Every person required to obtain a license for the privilege...
§ 27-15-205. License; issuance, duration, suspension and reinstatement - Upon the receipt of the application herein required, and payment...
§ 27-15-207. Taxes required where taxpayer engages in several businesses - Any person pursuing or engaging in more than one (1)...
§ 27-15-209. License to be taken out on increased business - In all cases where a privilege tax is required for...
§ 27-15-211. License may be taken for part of year, when - In the event a person engaged in business is liable...
§ 27-15-213. Officer to notify all persons liable for a privilege tax - On or before the first day of each month, the...
§ 27-15-215. Penalty for failure to procure license; collection of unpaid taxes - All persons liable for privilege taxes imposed by this chapter,...
§ 27-15-217. Post license in conspicuous place, or exhibit same - Each privilege license issued shall be kept posted in a...
§ 27-15-219. License to be a personal privilege - The privilege license herein provided shall be and constitute a...
§ 27-15-221. Unlawful business not legalized - The issuance of a privilege license, or the payment of...
§ 27-15-223. Printing of privilege tax license blanks - It shall be the duty of the officer collecting the...
§ 27-15-225. Privilege tax exemptions; clubs, etc. - Clubs for the promotion or development of the art of...
§ 27-15-227. Privilege tax exemptions; elderly or persons with disabilities and hotel enterprises - Broom factories, checking rooms, drays, fur dealers, ice cream carts,...
§ 27-15-229. Privilege tax exemptions; national and state banks - None of the provisions of this chapter shall be construed...
§ 27-15-231. Privilege tax exemptions; municipalities - No tax levied under the provisions of this chapter shall...
§ 27-15-233. Privilege tax exemptions; activities in fair enclosures - No privilege tax license shall be required of hotels, restaurants,...
§ 27-15-235. Privilege tax exemptions; certificate - Any person desiring to avail himself of any of the...
§ 27-15-237. Privilege tax exemptions; personal privilege; nontransferability and display of certificate; penalties - The certificate of exemption provided for above is hereby declared...
§ 27-15-239. Disposition of monies collected; privilege tax record to be kept - Each officer authorized to issue privilege licenses shall keep a...
§ 27-15-241. Monthly report - The privilege taxes paid to the officer collecting same shall...
Penalties -