Proposed Regulations

The amendment consists of changes to the wording of the regulation to clarify that the taxable rate discussed is variable and not always the regular rate of 7%

The amendment consists of changes to the wording of the regulation to clarify that the taxable rate discussed is variable and not always the regular rate of 7%

The amendment consists of removing a reference to the Interstate Commerce Commission (I.C.C.) and replacing it with a reference to the Mississippi Public Service Commission. This paragraph reflects that the I.C.C. has been disbanded on the federal level since 1995 and the Mississippi Public Service Commission is the state-level agency that may set the rates considered in 27-65-17(g). The document that amendments this regulation also contains a table of contents, this table is included to update numbering and formatting for all of Part IV

This rule was amended to update the Part VIII table of contents to include subpart 04

This rule was amended to update the Part VIII table of contents to include subpart 04

This rule is amended to reflect the internal policy changes regarding changes to the violations and fees table found in Chapter 28. Additionally, the amendments, to reflect changes to the code from SB 2857, set certain application procedures and provide the requisite considerations for who may be considered an agent and officer of a medical cannabis establishment. The changes also delete the weekly limit on the allowable amount of medical cannabis that a resident cardholder may obtain. Also, to align with HB 1158 (2023) the amendment includes language regarding the sale of “topical cannabis products,” and various administrative appeals and procedure changes

This rule is amended to reflect the internal policy changes regarding changes to the violations and fees table found in Chapter 28. Additionally, the amendments, to reflect changes to the code from SB 2857, set certain application procedures and provide the requisite considerations for who may be considered an agent and officer of a medical cannabis establishment. The changes also delete the weekly limit on the allowable amount of medical cannabis that a resident cardholder may obtain. Also, to align with HB 1158 (2023) the amendment includes language regarding the sale of “topical cannabis products,” and various administrative appeals and procedure changes

The regulation contains amendments made to Miss. Admin. Code Title 35.IX.01-03. This update was made to account for Internal Department policy changes. The amendment consists of adding a paragraph, cited at 35. IX. 01 (101). This paragraph reflects that taxpayers will be allowed to submit Import Notices via TAP rather than contacting an inspection station operated by the Mississippi Department of Transportation (MDOT). Additionally, formatting and non-substantive changes were made for language and policy consistency

The regulation contains amendments made to Miss. Admin. Code Title 35.IX.01-03. This update was made to account for Internal Department policy changes. The amendment consists of adding a paragraph, cited at 35. IX. 01 (101). This paragraph reflects that taxpayers will be allowed to submit Import Notices via TAP rather than contacting an inspection station operated by the Mississippi Department of Transportation (MDOT). Additionally, formatting and non-substantive changes were made for language and policy consistency

: Chapter 03 in Subpart 4 was updated to reflect Senate Bill 2530 which authorizes vehicle owners and drivers to use a business platform for the sharing of vehicles for financial consideration in addition to an amendment to exempt individuals engaging in the program from being able to get temporary car tags. Other minor grammatical and formatting changes were made to Chapters 01, 05, and 06

Chapter 03 in Subpart 4 was updated to reflect Senate Bill 2530 which authorizes vehicle owners and drivers to use a business platform for the sharing of vehicles for financial consideration in addition to an amendment to exempt individuals engaging in the program from being able to get temporary car tags. Other minor grammatical and formatting changes were made to Chapters 01, 05, and 06.

This regulation amends the code to provide those sales of equipment and materials used and that income from services performed in connection with geophysical surveying, exploring, developing, drilling, redrilling, completing, working over, producing, distributing, or testing of oil, gas and other mineral resources, including overhead services will be taxed at the rate of 4.5%. Lastly, this bill amends the code to remove from the contractor's tax contracts exceeding $10,000.00 for the redrilling or working over or drilling or completing an oil well or a gas well. The Department of Revenue has created a new permit for these businesses. The permit is not required to make purchases at the reduced rate, but it will simplify the process for vendors and purchasers

This regulation amends the code to provide those sales of equipment and materials used and that income from services performed in connection with geophysical surveying, exploring, developing, drilling, redrilling, completing, working over, producing, distributing, or testing of oil, gas and other mineral resources, including overhead services will be taxed at the rate of 4.5%. Lastly, this bill amends the code to remove from the contractor's tax contracts exceeding $10,000.00 for the redrilling or working over or drilling or completing an oil well or a gas well. The Department of Revenue has created a new permit for these businesses. The permit is not required to make purchases at the reduced rate, but it will simplify the process for vendors and purchasers

This rule is amended to reflect changes to the e-filing requirements, mainly the decrease in 1099s or W-2s required to meet the requirements for electronic filing. This change can be found at 35.I.04 (205). Minor grammatical and formatting changes were also made

This rule is amended to reflect changes to the e-filing requirements, mainly the decrease in 1099s or W-2s required to meet the requirements for electronic filing. This change can be found at 35.I.04 (205). Minor grammatical and formatting changes were also made

This rule is amended to reflect changes to the e-filing requirements, mainly the decrease in 1099s or W-2s required to meet the requirements for electronic filling. Minor grammatical and formatting changes were also made

This rule is amended to reflect changes to the e-filing requirements, mainly the decrease in 1099s or W-2s required to meet the requirements for electronic filling. Minor grammatical and formatting changes were also made

The regulation adds that all orders must be placed through the LDC Warehouse among other non-substantive changes

The regulation adds that all orders must be placed through the LDC Warehouse among other non-substantive changes. Specific legal authority authorizing the promulgation of rule: Miss. Code Ann. Section 67-1-37(h), “To adopt and promulgate, repeal and amend, such rules, regulations, standards, requirements and orders, not inconsistent with this chapter or any law of this state or of the United States, as it deems necessary to control the manufacture, importation, transportation, distribution and sale of alcoholic liquor, whether intended for beverage or nonbeverage use in a manner not inconsistent with the provisions of this chapter or any other statute, including the native wine laws.”

This rule was amended to reflect an amendment to Miss. Code Ann. §27-65-101 to exempt from Sales Taxation sales, leases, or other retail transfers of fixed-wing aircraft to, or to be used by, certificated common carriers in the transport of person or property in interstate, intrastate or foreign commerce, and engines, accessories and spare parts for such fixed-wing aircraft. These changes were enacted by House Bill No. 1885 during the 2024 regular session

This rule was amended to reflect an amendment to Miss. Code Ann. §27-65-101 to exempt from Sales Taxation sales, leases, or other retail transfers of fixed-wing aircraft to, or to be used by, certificated common carriers in the transport of person or property in interstate, intrastate or foreign commerce, and engines, accessories and spare parts for such fixed-wing aircraft. These changes were enacted by House Bill No. 1885 during the 2024 regular session

This rule was amended to include exemptions from Miss. Code Ann. Section 27-65-201(7) and additional exemptions added by SB 2011 from the 2023 Regular Session. Paragraph 103 was reworded to more closely reflect the language in Miss. Code Ann. Section 27-65-201(3). Other minor changes were made

This rule was amended to include an exemption from HB 549 from the 2023 Regular Session. Generally, the bill exempts the gross proceeds of sales of tangible personal property by a manufacturer when shipped out of state and first use occurs out of state along with providing activities that do not establish a first use. This is addressed in new paragraph 502. Old paragraph 502 was moved to new paragraph 501. Paragraph 602 was reworded to better reflect how sales and use tax is currently reported. Other minor changes were made

This rule was amended to include an exemption from HB 549 from the 2023 Regular Session. Generally, the bill exempts the gross proceeds of sales of tangible personal property by a manufacturer when shipped out of state and first use occurs out of state along with providing activities that do not establish a first use. This is addressed in new paragraph 502. Old paragraph 502 was moved to new paragraph 501. Paragraph 602 was reworded to better reflect how sales and use tax is currently reported. Other minor changes were made

This rule was amended to include exemptions from Miss. Code Ann. Section 27-65-201(7) and additional exemptions added by SB 2011 from the 2023 Regular Session. Paragraph 103 was reworded to more closely reflect the language in Miss. Code Ann. Section 27-65-201(3)

This rule was amended to address fees associated with the sale of electricity at EV charging stations. Since the sale of electricity is taxed on gross income in 27-65-19(1), any fees associated with the sale of electricity at EV charging stations are taxable. Other minor changes were made

This rule was amended to address fees associated with the sale of electricity at EV charging stations. Since the sale of electricity is taxed on gross income in 27-65-19(1), any fees associated with the sale of electricity at EV charging stations are taxable. Other minor changes were made

This rule was amended to remove the wholesale sales tax on alcoholic beverages and beer per Miss. Code Ann. Section 27-65-17 and Senate Bill 2018 of the 2023 Legislative Session. Other minor changes were made

This rule was amended to remove the wholesale sales tax on alcoholic beverages and beer per Miss. Code Ann. Section 27-65-17 and Senate Bill 2018 of the 2023 Legislative Session. Other minor changes were made.

Title 35.II.2.03 - Permitted Premises Where Alcoholic Beverages Are Sold is amended to clarify requirements to request a waiver or an off-site storage exception. Other minor changes were made.

Title 35.II.2.23 - Sale of Soft Drinks, Ice, Juices, Mixers, and Other Items by Package Retailers is amended to include certain edibles as alcoholic beverages. Other minor changes were made.

Title 35.II.2.03 - Permitted Premises Where Alcoholic Beverages Are Sold is amended to clarify requirements to request a waiver or an off-site storage exception. Other minor changes were made.

Title 35.II.2.23 - Sale of Soft Drinks, Ice, Juices, Mixers, and Other Items by Package Retailers is amended to include certain edibles as alcoholic beverages. Other minor changes were made.

This rule replaces old Title 35, Part XI, Chapter 7 Application for Transfer of Location of Licensed Premises, and provides for additional guidance in securing an approval for the transfer of a licensed premises location (dispensary).

This rule replaces old Title 35, Part XI, Chapter 21 Sales Limits, paragraph 100, to provide for a rolling seven-day period when calculating the 6 MMCEU limit per cardholder. “Rolling” shall be calculated by reviewing the previous six days.

This rule provides for comprehensive guidance and requirements for cannabis dispensaries navigating the appeal process.

This rule provides comprehensive guidance and requirements for cannabis dispensaries operating or planning to operate in the State of Mississippi

Adding new rule regarding excise tax rate, fair market value, excise tax return filings and excise tax payments for medical cannabis sales.

Adding provision regarding medical cannabis establishments, including definitions, sales and transfers, record keeping requirements and sales tax payments.

Adding provision regarding wholesale sales of medical cannabis, limiting such sales to certain licensed purchasers, and requiring the purchaser to provide documentation of a valid wholesale sale.

Title 35.II.2.02 Title 35.II.2.02 - Advertising and Promotions is amended to clarify that a retailer and its employees may not participate in any contest or sweepstakes. Other minor changes were made.

Title 35.II.2.12 Title 35.II.2.12 - Tied House, Gifts, Gratuities and Inducements is amended to clarify that a holder or its promotional representative may furnish to off-premises retailers rebates or coupons that are redeemable either via mail or online by the holder. Other minor changes were made.

Title 35.II.2.02 Title 35.II.2.02 - Advertising and Promotions is amended to clarify that a retailer and its employees may not participate in any contest or sweepstakes. Other minor changes were made.

Title 35.II.2.12 Title 35.II.2.12 - Tied House, Gifts, Gratuities and Inducements is amended to clarify that a holder or its promotional representative may furnish to off-premises retailers rebates or coupons that are redeemable either via mail or online by the holder. Other minor changes were made.

Title 35.II.2.05 Purchase and Sale of Distilled Alcoholic Beverages by On-Premises Permittees is amended to clarify what is required for an on-premises permittee to request a temporary increase or decrease in the area designated in its floorplan as its licensed premises. Other minor changes were made.

Title 35.II.2.25 Alcohol Delivery is amended to clarify what is required for an on-premises permittee to request a temporary increase or decrease in the area designated in its floorplan as its licensed premises. Other minor changes were made.

This rule was amended to include the Mississippi Gaming Control Act. This rule was amended to move and update the definitions for “gaming establishment” and “gaming winnings” from paragraph 107 to new paragraphs 101 and 102. Paragraph 201 was amended to add a citation. Paragraph 202 expands on the sentence that was deleted in paragraph 201. Paragraph 208 was amended to include that the constructive receipt doctrine does not apply to lottery winnings. Paragraph 109 was deleted and moved to paragraph 209. Paragraphs 108 was moved and reorganized into paragraphs 301 to 304. Other minor changes were made.