Proposed Regulations

 
Proposed: Rules and Amendments

Title 35.III.3.06 Gifts Bequests Devises Prizes Awards [Proposed Regulation]. 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, Submit Date: 05-20-19]

Title 35.III.2.09 Prizes Awards Stipends [Proposed Regulation]. 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, Submit Date: 05-20-19]

Title 35.III.2.03 Gains Derived from Dealings in Property [Proposed Regulation]. 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, Submit Date: 05-20-19​]

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.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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