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57 chapters · 2,101 sections in this title.
Miss. Code Ann. § 27-38-1 Short title
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This chapter may be cited as the “Mississippi Telecommunications Tax Reform Act.”
Miss. Code Ann. § 27-38-3 Legislative findings; purpose
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(1) The Legislature finds that one measure of the state’s economic competitiveness is the presence of an efficient and affordable telecommunications infrastructure using the latest technological advancements. (2) The Legislature further finds that the telecommunications industry …
Miss. Code Ann. § 27-38-5 Certain providers of telecommunication services entitled to refund of ad valorem tax; when refund payments due; refund payments to be made from Telecommunications Ad Valorem Tax Reduction Fund; proportionate reduction of refunds in the event of insufficient monies in Fund; unpaid refunds to carry forward to succeeding taxable years; excess amounts in Fund to be transferred to Motor Vehicle Ad Valorem Tax Reduction Fund
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(1) With respect to ad valorem taxes becoming due after January 1, 2001, every person providing telecommunications services subject to sales tax under Section 27-65-19(1)(d), Mississippi Code of 1972, and which operates in more than six (6) counties, shall be entitled to a refund…
Miss. Code Ann. § 27-38-7 Telecommunications Ad Valorem Tax Reduction Fund established; Fund administered by State Tax Commission
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(1) There is created in the State Treasury a special fund to be known as the Telecommunications Ad Valorem Tax Reduction Fund, into which shall be deposited the money specified in Section 27-65-75(15) and such other money as the Legislature may provide by appropriation. The money…
