Proposed Regulations

 
 

Proposed: Rules and Amendments

Title 35, Part II, Subpart 01, Chapter 03 Appeal Procedures. This is an amendment to an existing rule that includes the revocation or suspension of approved manager designation as an appealable decision and the process to appeal. Click here for the Proposed Regulation and the APA Filing Notice​. (Submit Date 12/19/17)

Title 35, Part II, Subpart 02, Chapter 03 Permitted Premises Where Alcoholic Beverages Are Sold. This is an amendment to an existing rule that clarifies that on-premises permits may be issued to hotels, restaurants, clubs and common carriers. Click here for the Proposed Regulation and the APA Filing Notice. (Submit Date 12/19/17)

Title 35, Part IV, Subpart 01, Chapter 01 Direct Payment of Sales or Use Tax. This is an amendment to an existing rule that details exemptions that were added by the legislature that resulted in four additional direct pay permits. Click here for the Proposed Regulation and the APA Filing Notice. (Submit Date 12/19/17)

Title 35, Part IV, Subpart 03, Chapter 08 Amusements. This is an amendment to an existing rule that addresses the taxability of membership fees, cover changes and one time fees; it also clarifies that an operator may enter into an agreement with a ticket agent that allows the collection of tax due by the agent. Click here for the Proposed Regulation and the APA Filing Notice. (Submit Date 12/19/17)

Title 35, Part IV, Subpart 04, Chapter09 Manufactured Housing. This is an amendment to an existing rule that removes the 3.4% rate language pertaining to housing and freestanding appliance and furniture. Click here for the Proposed Regulation and the APA Filing Notice. (Submit Date 12/19/17)

Title 35, Part IV, Subpart 06, Chapter 02 Telecommunications. This is an amendment to an existing rule that (1) clarifies recent legislative changes regarding billing and collection services provided to third parties and (2) reorganizes and adds relevant information in order to improve readability. Click here for the Proposed Regulation and the APA Filing Notice. (Submit Date 12/19/17)

Title 35, Part IV, Subpart 08, Chapter 02 Agricultural. This is an amendment to an existing rule that (1) clarifies recent legislative changes regarding additional exemptions and (2) reorganizes and adds relevant information in order to improve readability. Click here for the Proposed Regulation and the APA Filing Notice. (Submit Date 12/19/17)

Title 35, Part IV, Subpart 09, Chapter 03 Ice Sales and Ice Manufacturers.  This is an amendment to an existing rule that provides an exemption for the sale of fuel to a manufacturer. Click here for the Proposed Regulation and the APA Filing Notice. (Submit Date 12/19/17)

Title 35, Part IV, Subpart 10, Chapter 01 Construction Contractors. This is an amendment to an existing rule that clarifies what contract qualify for contractor’s tax, the function of MPC’s and CCPC’s, and when penalty is due. Click here for the Proposed Regulation and the APA Filing Notice. (Submit Date 12/19/17)

Title 35, Part VII, Subpart 04, Chapter 03 Wholesale Dealers.  This is an amendment to an existing rule that recent legislative changes regarding wholesale dealers being allowed to be designated agents. Click here for the Proposed Regulation and the APA Filing Notice. (Submit Date 12/19/17)

Title 35, Part X, Chapter 09 Motion Picture Production Tax Incentive. This is an amendment to an existing rule that ends the approval of non-resident payroll and fringes for the rebate. Regarding a separate issue, petty cash and reimbursement expenses may qualify for rebate when proper documents have been submitted for review. Click here for the Proposed Regulation and the APA Filing Notice. (Submit Date 12/19/17)

Title 35, Part III, Subpart 11, Chapter 23 Transfer Assessments. ​This is a new rule that provides clarification concerning when transfer assessments occur.  Click here for the Proposed Regulation and the APA Filing Notice. (Submit Date 05/05/17)​


Adopted: Rules and Amendments​​​​​

Title 35, Part IV, Subpart 1, Chapter 08 Liability When Selling Business and Transfer Assessments. ​ ​This is a new rule that provides clarification concerning when transfer assessment occur.  Click h​ere for the adopted Regulation and here for the APA Filing Notice. (Submit Date 10/12/17)​

T​tile 35, Part IV,  Subpart 9, Chapter 02 Beverage and Food Businesses. ​  This is an amendment to an existing rule that provides further clarification concerning how to apply for and/or qualify for the credit.  Click here for the adopted Regulation and here for the APA Filing Notice​​. (Submit Date 10/13/17)​

Title 35, Part IV, Subpart 3, Chapter 09 Out of State Sales into the State. ​  This is a new rule that provides guidance​ to out of state sellers who have a substantial economic presence in the state.  Click here for the adopted Regulation and here for the APA Filing Notice. (Submit Date 11/01/17)​

Title 35, Part IV, Subpart 1, Chapter 02 Damages for Delinquent Payment of Tax. ​  This is an amendment to an existing rule​ that provides clarification concerning the reduction in interest rates and when the fraud penalty and the 300% penalty apply.  Click here for the adopted Regulation and here for the APA Filing Notice. (Submit Date 08/29/17)

Title 35, Part IV,  Subpart 5, Chapter 01 Hotels, Motels, Mobile Home and Trailer Parks. ​  This is an amendment to an existing rule​ that provides further clarification concerning issues related to accommodation provided by non-traditional hosts.  Click here for the adopted Regulation​ and here for the APA Filing Notice. (Submit Date 08/29/17)

Title 35, Part IV, Subpart 4, Chapter 05 Printing Industry. ​  This is an amendment to an existing rule​ that provides further clarification concerning issues related to customer use of printing equipment and printed products delivered out of state.  Click here for the adopted Regulation and here for the APA Filing Notice. (Submit Date 08/16/17)​​

Title 35, Part II, Subpart 2, Chapter 05 Purchase and Sale of Distilled Alcoholic Beverages by On-Premises Permittees. ​  This is an amendment to an existing rule​ that provides clarification concerning the circumstances under which wine can be purchased by the bottle.  Click here for the adopted Regulation​ and here for the APA Filing Notice. (Submit Date 08/01/17)​​

Title 35, Part II, Subpart 2, Chapter 07 Prohibited Conduct Activities. ​ This is an amendment to an existing rule​ that provides clarification concerning prohibited activities on the property​ of an ABC licensed establishment.  Click here for the adopted Regulation and here for the APA Filing Notice. (Submit Date 08/01/17)​​​

Title 35, Part II, Subpart 3, Chapter 07 Temporary and Qualified Resort Areas. ​  This is an amendment to an existing rule​ that provides definitions for terms listed in Miss. Code Ann. Section 65-1-5(o)(iii). Click here for the adopted Regulation and here for the APA Filing Notice. (Submit Date 08/01/17)​​​

Title 35, Part IV, Subpart 11, Chapter 02 Automobile, Truck and Truck Tractor Dealers. ​  This is an amendment to an existing rule​ that provides clarification concerning the tax due on vehicles titled by a dealer but not sold by the dealer.  Click here for the adopted Regulation​ and here for the APA Filing Notice. (Submit Date 08/01/17)​​​

Title 35, Part IV, Subpart 1, Chapter 05 Taxpayer Discount. ​  This is an amendment to an existing rule​ that provides further clarification concerning how the discount applies to sales tax returns that have multiple permit locations.  Click here for the adopted​ Regulation and here for the APA Filing Notice. (Submit Date 06/23/17)

​​​Title 35, Part IV, Subpart 1, Chapter 07 Returns, Amended Returns, Credits and Refunds. ​ This is a new rule that provides guidance concerning filing returns, subsequent amendments and resulting credits and refunds.  Click here for the adopted​ Regulation here for the APA Filing Notice. (Submit Date 06/23/17)​​

Title 35, Part IV, Subpart 4, Chapter 08 Sales and Installation of Personal Property. ​  This is an amendment to an existing rule​ that provides further guidance concerning issues related to commercial and non-commercial construction.  Click here for the adopted​ Regulation and here for the APA Filing Notice​. (Submit Date 06/23/17)​​

Title 35, Part IV,  Subpart 5, Chapter 03  Renting or Leasing Tangible Personal Property. ​  This is an amendment to an existing rule​ that provides further clarification concerning issues related to sales-leaseback transactions.  Click here for the adopted Regulation and here for the APA Filing Notice​. (Submit Date 05/05/17)​

Title 35, Part I, Chapter 4 Electronic Filing and Payments.  This is an amendment to an existing rule​ that provides guidance concerning filing returns and related forms electronically.  Click here for the adopted Regulations and here for the APA Filing Notice. (Submit Date 04/27/17)

Title 35, Part IV, Subpart 7, Chapter 3 Manufacturers and Custom Processors.  This is an amendment to an existing rule​ that provides guidance concerning issues related to purchases of pollution control equipment and the updated exemption for manufacturing utilities.  Click here for the adopted Regulations and here for the APA Filing Notice. (Submit Date 04/27/17)

Title 35, Part IV, Subpart 13, Chapter 2 Sales Made by and to Schools and Colleges and Universities.  This is an amendment to an existing rule​ that provides guidance concerning the textbook definition and fundraising activities carried on at schools.  Click here for the adopted Regulations and here for the APA Filing Notice. (Submit Date 04/27/17)

Title 35, Part VII, Subpart 7, Chapter 2 Salvage Procedures.  This is an amendment to an existing rule​ that provides further provide guidance concerning procedures dealing with savage titles.  Click here for the adopted Regulations and here for the APA Filing Notice. (Submit Date 04/27/17)


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