Mississippi Code
Title 27 - Taxation and Finance
Chapter 67 - Use or Compensating Taxes

Article 1 - Use Tax

§ 27-67-1. Title of article - This article may be cited as the "Mississippi Use Tax...

§ 27-67-3. Definitions - Whenever used in this article, the words, phrases and terms...

§ 27-67-5. Tax levy - There is hereby levied, assessed and shall be collected from...

§ 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,...

§ 27-67-7. Exemptions - The tax levied by this article shall not be collected...

§ 27-67-9. Registration of seller - Every person selling tangible personal property or specified digital products...

§ 27-67-13. Liability of user - Any person who uses, stores, or consumes any tangible personal...

§ 27-67-15. Issuance of permits - The commissioner may provide for the issuance of permits to...

§ 27-67-19. Extension of time; damages - The commissioner may grant a reasonable extension of time for...

§ 27-67-21. Tax constitutes a debt - The tax imposed by this article or damages assessed or...

§ 27-67-29. Disbursement from treasury to taxpayer - In the event a final judgment is rendered in favor...

§ 27-67-31. Administration of article by commissioner; monthly distribution of funds - All administrative provisions of the sales tax law, and amendments...

§ 27-67-33. Prior claims not affected - Nothing in this article shall affect or defeat any claim,...

§ 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 - 1. Three Million Dollars ($3,000,000.00) shall be allocated to all...

Article 5 - Salesmen's Tax

§ 27-67-501. Title and purpose of article - This article may be cited as the salesman's tax law....

§ 27-67-503. Definitions - Whenever used in this article, the following words and terms...

§ 27-67-505. Tax levy - There is hereby levied, assessed and shall be collected from...

§ 27-67-507. Exemptions - The tax levied by this article shall not be collected...

§ 27-67-509. Collection of tax; returns - The commissioner shall collect the tax imposed by this article...

§ 27-67-511. Administration of the article - All administrative provisions of the Sales Tax Law, including those...