Proposed Regulations

 
 

Proposed: Rules and Amendments

Title 35, Part IV, Subpart 10, Chapter 01 Construction Contractors.  ​​This is an amendment to an existing rule that provides clarification concerning what contracts quality for contractor's tax, how MPCs apply and what payments are subject to penalty.  Click here for the Proposed Regulation and the APA Filing Notice. (Submit Date 06/21/17)​

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)​

Title 35, Part X, Chapter 9 Motion Pictures. ​This  is an amendment to an existing rule that provides guidance concerning the non-resident payroll and fringe rebates. 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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