Proposed Regulations

 
Proposed: Rules and Amendments

Title 35.IV.5.04 Termite and Pest Control Services. The DOR added a citation to Miss. Code Ann. Section 27-65-23 in Paragraph 100 and a citation to Miss. Code Ann. Section 27-65-103(a) in Paragraph 103. Examples of pest control services, exempt purchases and tools and/or equipment were added to Paragraphs 101, 104, and 105. Other minor changes were made. [APA Filing Notice, Submit Date: 10-10-19]

Title 35.IV.5.07 Design Engineering and Other Professional Services. This rule was amended, in paragraphs 100 and 102, to include a citation to 27-65-24. The phrase, "entered into on and after July 1, 2014", was deleted in paragraph 103. Other minor changes were made. [APA Filing Notice, Submit Date: 10-10-19]

Title 35.IV.7.01 Producers of Sand Gravel Dirt or Other Mineral or Natural Resource Products. Title 35.JV.7.0l Producers of Sand, Gravel, Dirt or Other Mineral or Natural Resource Products is no longer needed as the corresponding Jaw was repealed some years ago. The DOR is reserving this Chapter for use at a later date. [APA Filing Notice, Submit Date: 10-10-19]

Title 35.IV.9.05 Bakeries. Paragraph 102 was deleted and replaced with paragraph 104 addressing the records to be maintained. Paragraph 102 was amended to add the citation to the rule that explains the Affidavit for Utility Exemption. Other minor changes were made. [APA Filing Notice, Submit Date: 10-10-19​]

Title 35.I.04 Electronic Filing and Payments. This rule is amended to include that Corporations, S Corporations and Partnerships with assets of $250,000 or more must file electronically for tax years beginning on or after January 1, 2019 and all subsequent tax years. [APA Filing Notice​, Submit Date: 08-26-19]

Title 35.II.4.07 Procedure for Listing Alcoholic Beverage Items. This rule was amended to include that new listings will be considered every other month and a product must have met or exceeded a rolling twelve (12) month sales revenue formula as set forth by the ABC Division. The sales revenue formulas for spirits and wine were deleted in old paragraphs 103 and 104. New paragraph 107 was updated to include that all price changes must be placed with the Division at least 60 days prior to the effective date. Other minor changes were made. [APA Filing Notice, Submit Date: 08-26-19]

Title 35.II.4.08 Procedure for Delisting or Deleting Alcoholic Beverages. This rule was amended to delete a citation in paragraph 100 to Miss. Admin. Code 35.II.4.07 as the sales revenue formula for spirits and wine was removed. [APA Filing Notice, Submit Date: 08-26-19]

Title 35.III.2.04 Interest Income. This rule was amended to include two new paragraphs, 101 and 102, to cite the relevant state and federal law sections. Paragraph 103 defines and gives examples of “obligations of the United States”. New paragraph 105 addresses the taxability of interest income earned in connection with repurchase agreements. A sentence in new paragraph 107 clarifies direct government obligations. New paragraphs 108 and 109 were updated to include a current listing of organizations. New paragraph 110 addresses interest received from a federal or state government earned on other than investment obligations. Other minor changes were made. [APA Filing Notice, Submit Date: 08-26-19]

Title 35.III.2.06 Dividend Income. This rule was amended to remove old paragraph 102 as it is sufficiently addressed in paragraph 100. The last sentence in new paragraph 104 was deleted as the taxability of dividends issued by holding companies is addressed in new 105. New paragraph 107 was amended to include additional information concerning dividends paid after stock is sold. A sentence concerning the inclusion of an anticipated dividend in the stock purchase price was moved to new paragraph 108. A definition of stock dividend was added to old 109 while the sentences concerning common/preferred stock ownership and stock dividends are addressed in new paragraph 110. The language concerning a federal court order was removed as no statutory basis could be found. New paragraph 110 lists exceptions to the tax-free treatment of stock dividends. Other minor changes were made. [APA Filing Notice, Submit Date: 08-26-19]

Title 35.III.2.17 Rental Allowance and Fair Rental Value of Parsonages. The title of this rule has been changed to “Rental Allowance and Fair Rental Value of a Parsonage” because this title more accurately reflects the issues contemplated in the rule. New paragraph 100 includes a definition of “rental allowance” and ways it should be documented. Other minor changes were made. [APA Filing Notice, Submit Date: 08-26-19]

Title 35.IV.3.05 Interstate Commerce Sales In. This rule was amended, in paragraph 105, to include that a golf cart is not considered an all-terrain vehicle even if it receives aftermarket modifications. If a golf cart is identified as such on the Certificate of Origin, it remains a golf cart for tax purposes taxable at the 7% regular rate of tax and would not be eligible for the 48 hours exemption. [APA Filing Notice, Submit Date: 08-26-19]

Title 35.IV.4.03 Coin Operated and Vending Machines. The title of this rule has been changed to “Coin Operated and Vending Machines” because this title more accurately reflects the rule. This rule amendment adds a definitions section in paragraph 100 to include “vending machine” and to expand the definition of "Full service vending machine operators" or "full line vendors". Paragraphs in the 200s and 300s sections more fully explain the difference in taxability and document retention requirements between “Business Owners” and “Full Line Vendors”. Paragraphs 301 through 304 address the variations in taxability when full line vendors sell food and drink for human consumption versus other merchandise. Other minor changes were made. [APA Filing Notice, Submit Date: 08-26-19]

Title 35.IV.4.06 Paper Products and Paper Dealers. This rule amendment adds a definition for “paper products” and references Appendix 1 of Title 35.IV. Other minor changes were made. [APA Filing Notice, Submit Date: 08-26-19]

Title ​35.IV Appendix 1 - Taxability of Paper Products Sold by Paper Dealers. This rule consists of a table that provides guidance for dealers in paper products to use in determining the correct tax treatment when sold. [APA Filing Notice, Submit Date: 08-26-19]

Title 35.VII.4.02 Revocation of Designated Agent Authority. This is an amended rule that reconciles Title 35.VII.4.15, “Revocation of Designated Agent Status,” into Title 35.VII.4.02, “Revocation of Designated Agent Authority.”  Click here for the Proposed Regulation and the APA Filing Notice. (Submit Date 06/22/18)

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)​


​Finalized: Rules and Amendments​​​​​

Title 35.III.2.03 Gains Derived from Dealings in Property. This rule was amended to change the name to "Gains or Loss on Disposition of Property". The rule was reworded throughout for clarity. Paragraph 100 was amended to include office equipment and patents as examples of tangible and intangible items. A sentence was added to new paragraph 101 to address the sale of parts of a larger piece of property. The examples were deleted in new paragraph 102 as these same examples are sufficiently covered in Miss. Code Ann. Section 27-7-9. In new paragraph 104, number 2 was added. New paragraph 105 replaced old paragraph 104 addressing an exchange of property consisting of both property that qualifies as a tax-free exchange and other property. Other minor changes were made. [APA Filing Notice, Effective Date: 01-01-20]

Title 35.III.2.09 Prizes Awards Stipends. This rule was amended to change the name to "Prizes, Awards, Stipends, Scholarships and Fellowship Grants" as information concerning scholarships and fellowship grants were added to the rule in paragraph 103. Examples of qualifying and non-qualifying expenses were included in Paragraph 103. Old paragraph 104 was removed because it cites a rule that has been deleted. Other minor changes were made. [APA Filing Notice, Effective Date: 01-01-20]

Title 35.III.2.11 State and Local Income Taxes Paid. This rule was amended to change the name to "Individual Non-Business Deductions" as this is more representative of what is contained in the rule. Paragraph 100, number 1, was reworded for clarity. A citation was added to number 3. Paragraph 102 and 103 explains when a taxpayer can itemize deductions given certain circumstances. Other minor changes were made. [APA Filing Notice, Effective Date: 01-01-20]

Title 35.III.3.06 Gifts, Bequests, Devises, Prizes, Awards, Scholarships and Fellowship Grants. This rule was deleted as prizes, awards, scholarships and fellowship grants are included in Title 35.111.2.09 Prizes, Awards, Stipends, Scholarships and Fellowship Grants. Other minor changes were made. [APA Filing Notice, Effective Date: 01-01-20]​

Title 35.X.08 Export Port Charges Credit [Finalized Regulation]. This rule was amended to include a citation to the Mississippi Tax Incentives, Exemptions and Credits Book in paragraph 105. Other minor changes were made. [APA Filing Notice, Effective Date: 08-02-19]

Title 35.IV.05.02 Laundries Dry Cleaners and Linen Rental Companies [Finalized Regulation]. This rule was amended to include a citation to Title 35 Miss. Admin. Code, Part IV, Subpart 6, Chapter 01 concerning the Affidavit for Utility Exemption. Other minor changes were made. [APA Filing Notice, Effective Date: 08-02-19]

Title 35.II.2.13 Samples of Alcoholic Beverages [Finalized​ Regulation]. This rule had Paragraphs 113 added to include criteria that a manufacturing permit holder must meet in order to provide samples. This language is taken from Miss. Code Ann. Section 67-1-46. [APA Filing Notice, Effective Date: 08-02-19]

Title 35.II.2.05 Purchase and Sale of Distilled Alcoholic Beverages [Finalized Regulation]. This rule had Paragraphs 100, number 2 reworded to include "champagne", while number 3 lists requirements that must be met in order for a patron to move one bottle of wine from the premises to a wet area. Paragraph 102 was added explaining that it is the on-premises permittee's responsibility to prohibit patrons from entering or leaving the premises with an alcoholic beverage. Paragraph 103 was added to address leaving the premises with an alcoholic beverage in a Leisure Recreation District. Other minor changes were made as well. [APA Filing Notice, Effective Date: 08-02-19​]

Title 35.VII Motor Vehicle Registration and Title ​[Finalized Regulation]. This part was amended as a result of the replacement of the DOR's tag and title network. Extensive changes are included. [APA Filing Notice, Effective Date: 08/01/19​​]

Title 35.III.2.10 Reimbursements of Moving Expenses. This rule is being removed because it is no longer useful.  Click here for the Finalized Regulation and the APA Filing Notice​. (Effective Date 06/15/19)

Title 35.III.2.02 Compensation for Personal Services. This is an ​amended rule that provides changes to increase the clarity of the regulation with respect to the definition of “compensation” and other minor changes.  Click here for the Finalized Regulation and the APA Filing Notice. (Effective Date 06/15/19)

Title 35.III.2.01 Constructive Receipts. This is an amended rule that provides changes to increase the clarity of the regulation and other minor changes.  Click here for the Finalized Regulation and the APA Filing Notice​​. (Effective Date 06/15/19)

Title 35.II.2.04 Hours and Days During Which Alcoholic Beverages May Be Sold by On-Premises Permittees, Package Stores and Caterers. This is an amended rule that provides that governing authorities may petition the DOR to shorten or extend the hours of consumption and/or the hours in which beverages can be sold. Click here for the Finalized Regulation and the APA Filing Notice. (Effective 05/15/19)

Title 35.IV.4.02 Marble Works and Monument Sales. This is an amended rule that provides changes to increase the clarity of the regulation related to the taxability of marble works and monuments and other minor changes. Click here for the Finalized Regulation and the APA Filing Notice​​. (Effective 05/15/19)

Title 35.IV.3.06 Government Exempt Sales. This is an amended rule that reconciles certain sections of administrative code from Title 35.IV.3.04 into Title 35.IV.3.06.  Click here for the Finalized Regulation and the APA Filing Notice. (Effective 05/01/19)

Title 35.IV.3.04 Sales to Banks and Credit Unions. This rule is being removed because it is no longer useful.  However, the content of this section has been incorporated into Title.IV.3.06. Government Exempt Sales. Click here for the Finalized Regulation and the APA Filing Notice. (Effective 05/01/19)

Title 35.IV.3.01 Wholesale Sales. This is an amended rule that reconciles and distinguishes certain sections of administrative code with the inclusion of additional language to increase the clarity of the regulation and other minor changes.  Click here for the Finalized Regulation and the APA Filing Notice. (Effective 05/01/19)

Title 35.II.2.12 Tied House, Gifts, Gratuities, and Inducements. This is an amended rule that was updated to include new language concerning “Tied House.” The amended rules also includes changes that increases the clarity of the regulation with other minor changes.  Click here for the Finalized Regulation and the APA Filing Notice. (Effective 05/01/19)

Title 35.II.2.11 Manufacturer's Representative. This is an amended rule that provides changes to increase the clarity of the regulation and other minor changes.  Click here for the Finalized Regulation and the APA Filing Notice​. (Effective 05/01/19)

Title 35.II.2.10 Restrictions on Interest of Division Employees. This is an amended rule that provides changes to increase the clarity of the regulation and other minor changes.  Click here for the Finalized Regulation and the APA Filing Notice. (Submit Date 01/30/19)

Title 35.II.2.09 Cooking Wines. This is an amended rule that provides changes to increase the clarity of the regulation and other minor changes.  Click here for the Finalized Regulation and the APA Filing Notice. (Submit Date 01/30/19)

Title 35.II.2.08 Employment under the Age of 21. This is an amended rule that provides changes to increase the clarity of the regulation with respect to the definition of “compensation” and other minor changes.  Click here for the Finalized Regulation and the APA Filing Notice. (Submit Date 01/30/19)

Title 35.II.2.03 Permitted Premises where Alcoholic Beverages may be Sold. This is an amended rule that provides changes to increase the clarity of the regulation and other minor changes.  Click here for the Finalized Regulation and the APA Filing Notice​. (Submit Date 01/30/19)

Title 35.IV.13.03 Burial of Human Bodies. This is an amended rule that provides changes to increase the clarity of the regulation and other minor changes.  Click here for the finalized Regulation and the APA Filing Notice. (Submit Date 12/10/18)

Title 35.IV.3.03 Leased Departments. This is an amended rule that provides changes to increase the clarity of the regulation and other minor changes.  Click here for the finalized Regulation and the APA Filing Notice​. (Submit Date 12/10/18)

Title 35.III.1.12 Credit for Income Tax Paid to Another State. This is an amended rule that provides changes to increase the clarity of the regulation and other minor changes.  Click here for the finalized Regulation and the APA Filing Notice. (Submit Date 12/06/18)

Title 35.III.1.10 Statute of Limitations. This is an amended rule that reorganizes the related language to reflect the order in Miss. Code Ann. Section 27-7-49 with other changes.  Click here for the finalized Regulation and the APA Filing Notice. (Submit Date 12/06/18)

Title 35.III.1.08 Contractors. This is an amended rule to state that the Department will follow federal rules, regulations and revenue procedures relating to contractors.  Click here for the finalized Regulation and the APA Filing Notice. (Submit Date 12/06/18)

Title 35.III.1.07 Installment Sales. This rule is being removed because it is no longer useful.  Click here for the finalized Regulation and the APA Filing Notice. (Submit Date 12/06/18)

Title 35.III.1.06 Period When Deduction Taken. This rule is being removed because it is no longer useful.  Click here for the finalized Regulation and the APA Filing Notice. (Submit Date 12/06/18)

Title 35.III.1.05 Hobby Losses. This is an amended rule due to a correction of a grammatical error.  Click here for the finalized Regulation and the APA Filing Notice. (Submit Date 12/06/18)

Title 35.III.1.03 Accounting Basis and Methods. This is an amended rule that reconciles and distinguishes certain sections of administrative code between Title 35.III.1.02 and Title 35.III.1.03.  Click here for the finalized Regulation and the APA Filing Notice. (Submit Date 12/06/18)

Title 35.III.1.02 Accounting Periods. This is an amended rule that reconciles and distinguishes certain sections of administrative code between Title 35.III.1.02 and Title 35.III.1.03.  Click here for the finalized Regulation and the APA Filing Notice. (Submit Date 12/06/18)

Title 35, Part III, Subpart 1, Chapter 01 Definitions. This is an amended rule that provides updates and clarifies certain terms.  Click here for the finalized Regulation and the APA Filing Notice. (Submit Date 12/06/18)

Title 35.VII.4.08 Power of Attorney - Assignment of. This rule is being removed because it is no longer useful.   Click here for the finalized Regulation and the APA Filing Notice. (Submit Date 09/17/18)

Title 35.VII.4.06 Power of Attorney. This is an amended rule that reconciles and distinguishes certain sections of administrative code between Title 35.VII.1.06 and Title 35.VII.1.08 Click here for the finalized Regulation and the APA Filing Notice. (Submit Date 09/17/18)

Title 35.VII.4.01 Misuse of Dealer Permit. This is an amended rule that is intended to reduce unnecessary duplication in its language with other minor changes including a change in the name of the rule.  Click here for the finalized Regulation and the APA Filing Notice. (Submit Date 09/17/18)

Title 35.VII.3.01 Access to MARVIN. This is an amended rule that replaces and updates the language related to the Mississippi Automated Registration Vehicle Information Network (MARVIN).  Click here for the finalized Regulation and the APA Filing Notice. (Submit Date 09/17/18)

Title 35.VII.2.03 Private Carriers of Property. This is an amended rule that was update to better reflect the language of the law.  Click here for the finalized Regulation and the APA Filing Notice. (Submit Date 10/10/18)

Title 35.IV.11.02 Automobile Truck and Truck Tractor Dealers. This is an amended rule that clarifies the definition of “golf cart.”  Click here for the finalized Regulation and the APA Filing Notice. (Submit Date 10/10/18)

Title 35.IV.2.03 Mileage, Delivery Charges and Rebilled Expenses. This is an amended rule due to minor grammatical corrections applied to paragraphs 100 and 103.  Click here for the finalized Regulation and the APA Filing Notice. (Submit Date 10/10/18)

Title 35.IV.2.02 Prizes Premiums Gifts Coupons. This is an amended rule that corrects a citation of law, as well as, provides for other minor changes.  Click here for the finalized Regulation and the APA Filing Notice. (Submit Date 10/10/18)

Title 35.IV.02 Gross Income and Gross Proceeds of Sales. This is an amended that corrects a citation of law, as well as, provides for other minor changes.  Click here for the finalized Regulation and the APA Filing Notice. (Submit Date 10/10/18)

Title 35.II.2.06 Retailers Records. This is an amended rule that define “sales of the business,” as well as, provides guidance for other issues.  Click here for the finalized Regulation and the APA Filing Notice. (Submit Date 10/10/18)

Title 35.II.2.04 Hours and Days During Which Alcohol may be Sold. This is an amended rule that provides minor changes to increase the clarity of the regulation.  Click here for the finalized Regulation and the APA Filing Notice. (Submit Date 10/10/18)

Title 35.II.2.01 Violations. This is an amended rule that provides minor changes to increase the clarity of the regulation.  Click here for the finalized Regulation and the APA Filing Notice​. (Submit Date 10/10/18)

Title 35.VI.2.07 Centrally Assessed Property. This is an amended rule that provides changes to better reflect the Department’s current practice regarding the depreciation of property owned by public service corporations with other minor changes.  Click here for the finalized Regulation and the APA Filing Notice​​. (Submit Date 11/28/18)​

Title 35.VII.4.07 Designated Agent-Time Period to Submit App. This rule is being removed because it is no longer useful. Click here for the finalized Regulation and the APA Filing Notice. (Submit Date 11/13/18)

Title 35.II.2.07 Prohibited Conduct and Activities. This is an amended rule that provides changes to increase the clarity of the regulation and other minor changes. Click here for the finalized Regulation and the APA Filing Notice. (Submit Date 11/13/18)

Title 35.X.11 Sales and Use Tax Exemption for Bond Financing. This is a new rule that provides clarification concerning the Sales and Use tax exemption for Bond Financing.  Click here for the finalized Regulation and the APA Filing Notice. (Submit Date 08/09/18)

Title 35.VII.4.15 Revocation of Designated Agent Status. This rule is being removed because it is no longer useful.  Click here for the finalized Regulation and the APA Filing Notice. (Submit Date 08/09/18)

Title 35.VII.4.04 Designated Agent - Cancellation of. This rule is being removed because it is no longer useful.  Click here for the finalized Regulation and the APA Filing Notice. (Submit Date 08/09/18)

Title 35.VII.4.15 Revocation of Designated Agent Status. This rule is being removed because it is no longer useful.  Click here for the finalized Regulation and the APA Filing Notice. (Submit Date 08/09/18)

Title 35.VII.3.03 Where to Register Vehicles. This is an amended rule that corrects a citation of law, as well as, provides for other minor changes.  Click here for the finalized Regulation and the APA Filing Notice. (Submit Date 08/09/18)

Title 35.VII.3.02 Rental Vehicle Exemption. This is an amended rule that corrects a citation of law.  Click here for the finalized Regulation and the APA Filing Notice​. (Submit Date 08/09/18)



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