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155 rulemaking notices from Department of Revenue in the Proposed Regulation stage.
Title 35, Part IV, Subpart 11, Chapter 01 Railroad Companies – POSTPONE ORAL PROCEEDING
Mar 17, 2020
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 Code Ann Sections 27-65-15, Mining or Producing, was removed because the Mining or Producing law was repealed.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.
Title 35, Part II, Subpart 3, Chapter 02 Permit Limit – POSTPONE ORAL PROCEEDING
Mar 17, 2020
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.