Mississippi State Register

Section 106.02(4)(a) was amended to delete the first sentence concerning mandatory public participation during the public comment period. The DOR will follow Miss Code Ann. Section 25-43-3.104 as written. In Section 106.02(4)(c), the phrase, “at his discretion” was added to the first sentence to more accurately reflect the language in Miss. Code Ann. Section 25-43-3.104(2)(a). “Hearing”, was replaced with “oral proceeding” for clarification.

In section 100, the citation to Miss. Code Ann Sections 27-65-15, Mining or Producing, was removed because the Mining or Producing law was repealed. The citation to Miss. Code Ann. Section 27-65-19, Public Utilities, was removed because a direct pay permit may be used to relieve a public utilities vendor of the liability for the tax, excluding the taxes levied against telecommunications services. The exemption from Miss. Code Ann Section 27-65-107(f) was added in Section 101 along with a citation to the section of the rule that explains the Affidavit for Utility Exemption. Other minor changes were made.

New section 104 addresses certain products grown in Mississippi that are exempt when sold from the place of production in the original state or condition of preparation of sale. This exemption is from Miss. Code Ann. Section 27-65-103(b). Section 106 explains the exemption on potting soil, mulch and other soil amendments used in growing certain plants. This exemption is from Miss. Code Ann. Section 27-65-111(m). Other minor changes were made.

In section 100, the second sentence was deleted. In section 101, the first sentence was amended to clarify that a person may own interest in a package retailer’s permit and own interest in one or more on-premises retailer’s permit. The second sentence in 101 is being deleted. Section 103 was amended to include that the chapter shall not be construed to prohibit rendering professional services for more than one package retailer so long as such professional services do not constitute an ownership interest based on the fee being collected. Other minor changes were made.

In new section 100, the rule was amended to add a definition for “dairy producer” from Miss. Code Ann. Section 27-65-17(1)(m). In new paragraph 104, a sentence was added that provides a special rate of tax of 3.5% on certain purchases made by a dairy producer. This language is from Miss. Code Ann. Section 27-65-17(1)(m). In new paragraph 103, mechanical milking machines were added to milk tanks and coolers and were identified as farm implements taxable at the 1.5% special rate of tax. In new paragraph 105, a citation was added directing taxpayers to the Affidavit for Utility Exemption. The DOR added a citation to Miss. Code Ann. Section 27-65-23 in Paragraph 100 and a citation to Miss. Code Ann. Section 27-65-103(a) in Paragraph 103. Examples of pest control services, exempt purchases and tools and/or equipment were added to Paragraphs 101, 104, and 105. Other minor changes were made.

In section 100, a sentence was added clarifying that a holder is prohibited from charging a fee for cashing a check. A citation to the Mississippi Check Cashers Act was deleted. Other minor changes were made.

New section 101 was moved from old section 105 to reflect the order of the items listed in section 100. The first sentence in new section 103 was removed as there is no longer a definition for “soft drinks” in Miss. Code Ann. Section 27-65-3(1). Other minor changes were made as well.

Changing rule from requirement that alcoholic beverage be made inside permitted premises to allow for telephone orders and payments and curbside pickup during a state of emergency or event that Commissioner of Revenue determines curbside pickup should be allowed.