Proposed Regulations

 
 Proposed: Rules and Amendments

​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 Proposed Regulation and the APA Filing Notice​. (Submit Date 10/26/18)

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 Proposed Regulation and the APA Filing Notice. (Submit Date 10/15/18)

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 Proposed Regulation and the APA Filing Notice. (Submit Date 10/15/18)

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 Proposed Regulation and the APA Filing Notice. (Submit Date 10/15/18)

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 Proposed Regulation and the APA Filing Notice​. (Submit Date 10/15/18)

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 Proposed Regulation and the APA Filing Notice. (Submit Date 09/19/18)

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 Proposed Regulation and the APA Filing Notice. (Submit Date 09/19/18)

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 Proposed Regulation and the APA Filing Notice. (Submit Date 09/19/18)

Title 35.VII.4.07 Designated Agent-Time Period to Submit Application. This rule is being removed because it is no longer useful.  Click here for the Proposed Regulation and the APA Filing Notice​. (Submit Date 09/19/18)

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 Proposed Regulation and the APA Filing Notice. (Submit Date 08/26/18)

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 Proposed Regulation and the APA Filing Notice. (Submit Date 08/26/18)

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 Proposed Regulation and the APA Filing Notice. (Submit Date 08/26/18)

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 Proposed Regulation and the APA Filing Notice. (Submit Date 08/26/18)

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 Proposed Regulation and the APA Filing Notice. (Submit Date 08/26/18)

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 Proposed Regulation and the APA Filing Notice. (Submit Date 08/26/18)

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 Proposed Regulation and the APA Filing Notice. (Submit Date 08/26/18)

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 Proposed Regulation and the APA Filing Notice​. (Submit Date 08/26/18)

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 Proposed Regulation and the APA Filing Notice. (Submit Date 07/19/18)

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 Proposed Regulation and the APA Filing Notice. (Submit Date 07/19/18)

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 Proposed Regulation and the APA Filing Notice. (Submit Date 07/19/18)

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 Proposed Regulation and the APA Filing Notice. (Submit Date 07/19/18)

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 Proposed Regulation and the APA Filing Notice​. (Submit Date 07/19/18)

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.III.1.07 Installment Sales. This rule is being removed because it is no longer useful.  Click here for the Proposed Regulation and the APA Filing Notice. (Submit Date 06/22/18)

Title 35.III.1.06 Period When Deduction Taken. This rule is being removed because it is no longer useful.  Click here for the Proposed Regulation and the APA Filing Notice. (Submit Date 06/22/18)

Title 35.III.1.05 Hobby Losses. This is an amended rule due to a correction of a grammatical error.  Click here for the Proposed Regulation and the APA Filing Notice. (Submit Date 06/22/18)

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 Proposed Regulation and the APA Filing Notice. (Submit Date 06/22/18)

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 Proposed Regulation and the APA Filing Notice​. (Submit Date 06/22/18)

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 Proposed Regulation and the APA Filing Notice. (Submit Date 04/19/18)

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.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)

Title 35, Part IV, Subpart 5, Chapter 05 Public Storage Warehouse. This is an amended rule that provides clarification concerning when tax should be levied on gross income regarding temporary storage of inventory destined for another state.  Click here for the finalized Regulation and the APA Filing Notice. (Submit Date 06/27/18)

Title 35, Part IV, Subpart 1, Chapter 07 Exempt Organizations. This is an amended rule that provides clarification concerning the definitions of certain exempt organizations, as well as, other changes.  Click here for the finalized Regulation and the APA Filing Notice. (Submit Date 06/27/18)

Title 35, Part IV, Subpart 1, Chapter 06 Definitions. This is an amended rule that removes the definitions of certain exempt organizations as the definitions were moved to Miss. Ann. Code Title 35.IV.3.07.  Click here for the finalized Regulation and the APA Filing Notice. (Submit Date 06/27/18)

Title 35, Part IV, Subpart 1, Chapter 04 Brackets for Collections of Tax. This rule is being removed because it is no longer useful.  Click here for the finalized Regulation and the APA Filing Notice. (Submit Date 06/27/18)

Title 35, Part VII, Subpart 2, Chapter 02 In-Transit and Temporary Tags. This is an amended rule that has been updated for rental companies that wish to apply for a temporary tag.  Click here for the finalized Regulation and the APA Filing Notice. (Submit Date 05/30/18)

Title 35, Part VII, Subpart 2, Chapter 01 Special Tags. This is rule has been repealed but has been reserved for future use.  Click here for the finalized Regulation and the APA Filing Notice. (Submit Date 05/30/18)

Title 35, Part VII, Subpart 1, Chapter 01 Motor Vehicle Records Disclosure. This is an amended rule that updates disclosure policy regarding personal information.  Click here for the finalized Regulation and the APA Filing Notice. (Submit Date 05/30/18)

Title 35, Part II, Subpart 2, Chapter 02 Advertisements and Promotions. This is an amended rule that provides clarification concerning advertising alcoholic beverages in differing areas.  Click here for the finalized Regulation and the APA Filing Notice. (Submit Date 05/30/18)

Title 35, Part I, Chapter 01 Administrative Practice and Procedures for the Department of Revenue. This is an amended rule that provides additional definitions and updates responsibilities. Click here for the finalized  Regulation and the APA Filing Notice​. (Submit Date 05/30/18)

Title 35, Part I, Chapter 02 Taxpayer Records and Document Retention. This is an amended rule that provides clarification concerning general requirements of preparing and retaining taxpayer records.  Click here for the fanalized Regulation and the APA Filing Notice. (Submit Date 05/15/18)

Title 35, Part I, Chapter 03 Substitute and Reproduced Tax Forms. This is an amended rule that updated guidelines for software developers, individuals or businesses that market, distribute, or file substitute or reproduced tax forms.  Click here for the finalized Regulation and the APA Filing Notice. (Submit Date 05/15/18)

Title 35, Part I, Chapter 04 Electronic Filing Payments. This is an amended rule that provides clarification concerning when a return is required to be filed electronically.  Click here for the finalized Regulation and the APA Filing Notice. (Submit Date 05/15/18)

Title 35, Part I, Chapter 06 Uniform State Tax Lien Registry. This is an amended rule that updates specific terms under a definition section.  Click here for the finalized Regulation and the APA Filing Notice. (Submit Date 05/15/18)

Title 35, Part I, Chapter 07 Justice Court Collections Payment Program. This is an amended rule that provides clarification concerning payments made to counties.  Click here for the finalized ​Regulation and the APA Filing Notice. (Submit Date 05/15/18)

Title 35, Part I, Chapter 08 Municipal Court Collection Payment Program. This is an amended rule that provides clarification concerning payments made to counties.  Click here for the finalized Regulation and the APA Filing Notice. (Submit Date 05/15/18)

Title 35, Part IV, Subpart 1, Chapter 03 Sales Tax Bond. This is an amended rule that provides clarification concerning the responsibilities and requirements of a bonding company.  Click here for the finalized Regulation and the APA Filing Notice. (Submit Date 05/15/18)

Title 35, Part IV, Subpart 3, Chapter 05 Interstate Commerce, Sales In. This is an amended rule that provides clarification concerning the taxability of golf carts.  Click here for the finalized Regulation and the APA Filing Notice​. (Submit Date 05/15/18)

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 finalized Regulation and the APA Filing Notice​. (Submit Date 02/26/18)

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  finalized Regulation and the APA Filing Notice. (Submit Date 02/26/18)

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  finalized Regulation and the APA Filing Notice. (Submit Date 02/26/18)

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 finalized Regulation and the APA Filing Notice. (Submit Date 02/26/18)

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 finalized Regulation and the APA Filing Notice. (Submit Date 02/26/18)

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 finalized Regulation and the APA Filing Notice. (Submit Date 02/26/18)

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 finalized Regulation and the APA Filing Notice. (Submit Date 02/26/18)

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  finalized Regulation and the APA Filing Notice. (Submit Date 02/26/18)

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  finalized Regulation and the APA Filing Notice. (Submit Date 02/26/18)

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 finalized Regulation and the APA Filing Notice. (Submit Date 02/26/18)

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  finalized Regulation​ and the APA Filing Notice. (Submit Date 02/26/18)

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)​

Title 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)​

​​​