Proposed Regulations

Proposed: Rules and Amendments​​​​​

Title 35.III.3.03 – Employee Benefits

This rule was amended to include a sentence in paragraph to address the tax treatment of damages in cases of nonphysical injury. Old paragraph 105 was removed because it was based on IRC Section 120 that was repealed in 2014. Other minor changes were made.   [APA Filing Notice, Submit Date: 08-09-2021]​​


Title 35.IV.5.06  Computer Equipment, Software, and Services

This rule was amended to clarify the tax treatment of computer software sales and services when delivered through cloud computing. Relevant definitions were added. The definition of "computer program" was deleted and included as part of "computer software". Paragraph 101(2)(c) was added from Miss. Code Ann. Section 27-65-101(ii).  The last sentence in new paragraph 301 was deleted. Other minor changes were made.  [APA Filing Notice, Submit Date: 09-24-2021]​​  [APA Filing Notice, Submit Date: 10-12-2021]​​


Title 35.IV.4.04  Photographers and Film Developers

This regulation was amended to include “specified digital products” in sections 101 and 201. Other minor changes were made.  [APA Filing Notice, Submit Date: 07-20-2021]​​


Title 35.IV.11.03  Aircraft

This regulation was amended to add new section 107 that addresses the sale of aircraft made or facilitated by a person regularly engaged in the sale or facilitation of aircraft. Certain aircraft exemptions were added under section 200 per the statute. Other minor changes were made.  [APA Filing Notice, Submit Date: 07-20-2021]​​


Title 35.IV.13.04 Disposal of Waste Tires

This regulation was amended to combine the definition of “retail sales” in old sections 204 through 206 in new section 103. New section 202 clarifies the tax treatment of sales by a tire wholesaler to a used car dealer. Other minor changes were made.  [APA Filing Notice, Submit Date: 07-20-2021]​​


Title 35.II.2.03  Permitted Premises Where Alcoholic Beverages Are Sold

Paragraph 108 was amended to clarify that permitted sales may include orders and payment through the telephone or electronically with curbside pickup for customers in the parking lot. Paragraph 111 was amended to include small craft breweries and microbreweries to the list of businesses that may be issued on-premises permits. This statutory change can be found in HB 1091 in the 2021 Regular Session. Other minor changes were made.  [APA Filing Notice, Submit Date: 05-28-2021]​​


Title 35.II.4.11  Retail Pickup from Distilleries and Native Wineries

Title 35.II.4.11 Retail Pickup from Distilleries and Native Wineries is a new regulation that clarifies the requirements for retail permittees picking up native wines and spirits sold by the Department of Revenue found in Miss. Code Ann Section 67-1-41(10).  [APA Filing Notice, Submit Date: 05-28-2021]​


Title 35.II.3.16  Calculation of Permit Fees

Title 35.II.3.16 Calculation of Permit Fees is a new regulation that clarifies the requirements for determining applicable privilege license tax.  [APA Filing Notice, Submit Date: 05-28-2021]


Title 35.II.2.25  Alcohol Delivery

Title 35.II.2.25 Alcohol Delivery is a new regulation that addresses HB 1135 passed in the 2021 Regular Session that allows retailers issued certain types of alcohol permits to offer home delivery under certain conditions.  [APA Filing Notice, Submit Date: 05-28-2021]​


Title 35.II.2.04  Hours and Days During Which Alcoholic Beverages May Be Sold by On-Premises Permittees, Package Stores and Caterers

Paragraph 103 was amended to clarify that governing authorities within resort areas may set hours for sale by ordinance if authorized to do so under Miss. Code Ann. Section 67-1-5(o)(iii). Other minor changes were made.  [APA Filing Notice, Submit Date: 05-28-2021]


Title 35.II.1.01  Definitions

Paragraph 100 was amended to reflect statutory changes in HB 1091 in the 2021 Regular Session. Both the definitions of “alcoholic beverage” and “On-premise retailer permittee” were amended in the reg. Other minor changes were made.  [APA Filing Notice, Submit Date: 05-28-2021]​​


Title 35.I.01  Administrative Practices and Procedures for the Department of Revenue

Paragraph 104.02 was amended to remove the agency structure. New paragraph 109 was added per Senate Bill 2971 of the 2021 Regular Session to provide the email address where qualified accountants must send a third-party audit. Other minor changes were made throughout.  [APA Filing Notice, Submit Date: 4-23-2021]​


Title 35.X.09  Motion Picture Production Incentive

This rule was amended for Miss. Code Ann. Section 57-89-3(a) that includes certain approved entities as production partners for a film project wanting to claim non-resident payroll as part of base investment. The rule was amended for SB 2971 passed in the 2021 Regular Session that grants the option of having a movie rebate submission audited by a qualified CPA. The rule was also amended to update current practices of the Department of Revenue in auditing movie rebate submissions. Other minor changes were made throughout.  [APA Filing Notice, Submit Date: 4-23-2021]​


Title 35.II.2.07  Prohibited Conduct and Activities

Paragraphs 102 and 103 were amended to clarify the circumstances in which a permittee may be held accountable for criminal, regulatory or non-regulatory employee misconduct and the result of such misconduct. Paragraph 104 explains that if a permittee or a permittee’s clerk, agent or employee is convicted of selling alcoholic beverages to a minor, the subject permit shall be suspended or revoked based on the schedule of disciplinary actions under Miss. Code Section 67-1-81(1)(b). Other minor changes were made.  [APA Filing Notice, Submit Date: 12-22-2020]​


Title 35.II.2.20  Sales of Alcoholic Beverages by Approved Package Retailers to Other Retailers

The title of the regulation was amended to include the phrase, “Shipping of Wine from Wineries to Package Retailers for Sale”. New section 109 was added to clarify that a retailer would not be acting illegally by accepting wine from a winery. [APA Filing Notice, Submit Date: 12-22-2020]​​​​


Title 35.V  Gaming

Due to the extensive amendments, we are striking through the entire Part and replacing it with a new version. Part V was amended to update the “Mississippi State Tax Commission” to the “Mississippi Department of Revenue” and “Chairman” to “Commissioner” throughout. Any language that was duplicated in the Mississippi Gaming Commission regulations was deleted. This includes the “definitions” section. Title 35.V.3.06 - Rights of Licensee to Request a Hearing was deleted as the contents are addressed in Title 35.I.01 - Administrative Practices and Procedures of the Department of Revenue. Other minor changes were made. [APA Filing Notice, Submit Date: 10-09-2020]​​


Title 35.II.2.23  Sale of Soft Drinks, Ice, Juices, Mixers and Other Items by Package Retailers

New section 101 was moved from old section 105 to reflect the order of the items listed in section 100. The first sentence in new section 103 was removed as there is no longer a definition for “soft drinks” in Miss. Code Ann. Section 27-65-3(1). Other minor changes were made as well. [APA Filing Notice, Submit Date: 08-26-2020]​


Title 35.II.2.24  Check Cashing

In section 100, a sentence was added clarifying that a holder is prohibited from charging a fee for cashing a check. A citation to the Mississippi Check Cashers Act was deleted. Other minor changes were made. [APA Filing Notice, Submit Date: 08-26-2020]​


Title 35.11.3.02  Permit Limit

In section 101, the first sentence was amended to clarify that a person may own interest in a package retailer’s permit and own interest in one or more on-premises retailer’s permit. The second sentence in 101 is being deleted. Section 103 was amended to include that the chapter shall not be construed to prohibit rendering professional services for more than one package retailer so long as such professional services do not constitute an ownership interest based on the fee being collected. Other minor changes were made. [APA Filing Notice, Submit Date: 08-26-2020]​ 


Title 35.IV.8.01  Florists and Nurserymen

New section 104 addresses certain products grown in Mississippi that are exempt when sold from the place of production in the original state or condition of preparation of sale. This exemption is from Miss. Code Ann. Section 27-65-103(b). Section 106 explains the exemption on potting soil, mulch and other soil amendments used in growing certain plants. This exemption is from Miss. Code Ann. Section 27-65-111(m). Other minor changes were made. [APA Filing Notice, Submit Date: 08-26-2020]


Title 35.IV.9.04  Milk Products

In new section 100, the rule was amended to add a definition for “dairy producer” from Miss. Code Ann. Section 27-65-17(1)(m). In new paragraph 104, a sentence was added that provides a special rate of tax of 3.5% on certain purchases made by a dairy producer. This language is from Miss. Code Ann. Section 27-65-17(1)(m). In new paragraph 103, mechanical milking machines were added to milk tanks and coolers and were identified as farm implements taxable at the 1.5% special rate of tax. In new paragraph 105, a citation was added directing taxpayers to the Affidavit for Utility Exemption.  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: 08-26-2020]


Title 35.IV.11.01  Railroad Companies

In section 100, the citation to Miss. Code Ann Sections 27-65-15, Mining or Producing, was removed because the Mining or Producing law was repealed. The citation to Miss. Code Ann. Section 27-65-19, Public Utilities, was removed because a direct pay permit may be used to relieve a public utilities vendor of the liability for the tax, excluding the taxes levied against telecommunications services. The exemption from Miss. Code Ann Section 27-65-107(f) was added in Section 101 along with a citation to the section of the rule that explains the Affidavit for Utility Exemption. Other minor changes were made. [APA Filing Notice, Submit Date: 08-26-2020​]​​


Title 35.II.3.05  Permit Transfer

A second sentence was added to section 100 to state that a permit cannot be transferred if there is an ongoing administrative disciplinary action, including an action under appeal. A second sentence was added to section 103 to clarify that if a funeral home or church refuses to sign a new waiver, a transfer may not be initiated. [APA Filing Notice, Submit Date: 08-26-2020​]​​


Title 35.II.3.07  Temporary and Qualified Resort Areas

The title was changed to reflect the change in order of the two types of resort areas in the rule. The temporary resort area language from section 100 was moved to new section 101 with some minor changes. The phrase "outside the limits of an incorporated municipality" was removed from the first sentence in section 101(1)(a). In 101(1)(b), the last sentence was added clarifying that GPS coordinates should be used to determine boundary lines. In 101(1)(c), the phrase, "and the reasons such steps will result in the attraction of tourists, transients and/or vacationers" was added. In section 100(3), a phrase was added to include that if the President of the Board of Supervisors or the Mayor votes against recommending an area be designated a resort, an application can still be submitted by not less than 100 adult citizens. Some additional criteria were added to the list of information to be included in the application. Other minor changes were made. [APA Filing Notice, Submit Date: 08-26-2020​]


Title 35.I.01  Administrative Practices and Procedures of the Department of Revenue

Section 106.02(4)(a) was amended to delete the first sentence concerning mandatory public participation during the public comment period. The DOR will follow Miss. Code Ann. Section 25-43-3.104 as written. In section 106.02(4)(c), the phrase, "at his discretion" was added to the first sentence to more accurately reflect the language in​ Miss. Code Ann. Section 25-43-3.104(2)(a). "Hearing", was replaced with "oral proceeding" for clarification. [APA Filing Notice, Submit Date: 06-30-2020]​​


Title 35.II.2.23  Sale of Soft Drinks, Ice, Juices, Mixers and Other Items by Package Retailers

New section 101 was moved from old section 105 to reflect the order of the items listed in section 100. The first sentence in new section 103 was removed as there is no longer a definition for “soft drinks” in Miss. Code Ann. Section 27-65-3(1). Other minor changes were made as well. [APA Filing Notice, Submit Date: 02-18-2020]​


Title 35.II.2.24  Check Cashing

In section 100, a sentence was added clarifying that a holder is prohibited from charging a fee for cashing a check. A citation to the Mississippi Check Cashers Act was deleted. Other minor changes were made. [APA Filing Notice, Submit Date: 02-18-2020]​


Title 35.11.3.02  Permit Limit

In section 101, the first sentence was amended to clarify that a person may own interest in a package retailer’s permit and own interest in one or more on-premises retailer’s permit. The second sentence in 101 is being deleted. Section 103 was amended to include that the chapter shall not be construed to prohibit rendering professional services for more than one package retailer so long as such professional services do not constitute an ownership interest based on the fee being collected. Other minor changes were made. [APA Filing Notice, Submit Date: 02-18-2020]​ 


Title 35.IV.8.01  Florists and Nurserymen

New section 104 addresses certain products grown in Mississippi that are exempt when sold from the place of production in the original state or condition of preparation of sale. This exemption is from Miss. Code Ann. Section 27-65-103(b). Section 106 explains the exemption on potting soil, mulch and other soil amendments used in growing certain plants. This exemption is from Miss. Code Ann. Section 27-65-111(m). Other minor changes were made. [APA Filing Notice, Submit Date: 02-18-2020]


Title 35.IV.9.04  Milk Products

In new section 100, the rule was amended to add a definition for “dairy producer” from Miss. Code Ann. Section 27-65-17(1)(m). In new paragraph 104, a sentence was added that provides a special rate of tax of 3.5% on certain purchases made by a dairy producer. This language is from Miss. Code Ann. Section 27-65-17(1)(m). In new paragraph 103, mechanical milking machines were added to milk tanks and coolers and were identified as farm implements taxable at the 1.5% special rate of tax. In new paragraph 105, a citation was added directing taxpayers to the Affidavit for Utility Exemption.  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: 02-18-2020]


Title 35.IV.11.01  Railroad Companies

In section 100, the citation to Miss. Code Ann Sections 27-65-15, Mining or Producing, was removed because the Mining or Producing law was repealed. The citation to Miss. Code Ann. Section 27-65-19, Public Utilities, was removed because a direct pay permit may be used to relieve a public utilities vendor of the liability for the tax, excluding the taxes levied against telecommunications services. The exemption from Miss. Code Ann Section 27-65-107(f) was added in Section 101 along with a citation to the section of the rule that explains the Affidavit for Utility Exemption. Other minor changes were made. [APA Filing Notice, Submit Date: 02-18-2020]


Title 35.III.3.09  Gaming Winnings and Gaming Income

This rule was amended to include the Mississippi Gaming Control Act. In new paragraph 101, the definition of "Mississippi Gaming Establishment" or "Gaming Establishment" was amended to include any establishment required to be licensed under the Mississippi Gaming Control Act, or which would be licensed under the Mississippi Gaming Control but for Federal preemption and the Mississippi Lottery Corporation. Other minor changes were made. ​[APA Filing Notice, Submit Date: 12-16-19]


Title 35.III.11.22  Withholding on Gambling Winnings

This rule was amended to include the Mississippi Gaming Control Act. This rule was amended to move and update the definitions for “gaming establishment” and “gaming winnings” from paragraph 107 to new paragraphs 101 and 102. Paragraph 201 was amended to add a citation. Paragraph 202 expands on the sentence that was deleted in paragraph 201. Paragraph 208 was amended to include that the constructive receipt doctrine does not apply to lottery winnings. Paragraph 109 was deleted and moved to paragraph 209. Paragraphs 108 was moved and reorganized into paragraphs 301 to 304. Other minor changes were made. [APA Filing Notice, Submit Date: 12-02-19]


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.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.3.03 – Employee Benefits

This rule was amended to include a sentence in paragraph to address the tax treatment of damages in cases of nonphysical injury. Old paragraph 105 was removed because it was based on IRC Section 120 that was repealed in 2014. Other minor changes were made. [APA Filing Notice, Effective Date: 10-12-2021]


Title 35.II.2.25 - Alcohol Delivery

Title 35.II.2.25 is amended to clarify that the Division will no longer approve scanning software used on a recipient's identification to confirm that a recipient is over the age of 21. [APA Filing Notice, Effective Date: 10-16-2021]


Title 35.III.3.09 - Gaming Winnings and Gaming Income

This rule was amended to include the Mississippi Gaming Control Act. In new paragraph 101, the definition of “Mississippi Gaming Establishment” or “Gaming Establishment” was amended to include any establishment required to be licensed under the Mississippi Gaming Control Act, or which would be licensed under the Mississippi Gaming Control but for Federal preemption and the Mississippi Lottery Corporation. Other minor changes were made. [APA Filing Notice, Effective Date: 10-4-2021]


Title 35.III.11.22 – Withholding on Gambling Winnings

This rule was amended to include the Mississippi Gaming Control Act. This rule was amended to move and update the definitions for “gaming establishment” and “gaming winnings” from paragraph 107 to new paragraphs 101 and 102. Paragraph 201 was amended to add a citation. Paragraph 202 expands on the sentence that was deleted in paragraph 201. Paragraph 208 was amended to include that the constructive receipt doctrine does not apply to lottery winnings. Paragraph 109 was deleted and moved to paragraph 209. Paragraphs 108 was moved and reorganized into paragraphs 301 to 304. Other minor changes were made.   [APA Filing Notice, Effective Date: 10-4-2021]


Title 35.II.2.03 Permitted Premises Where Alcoholic Beverages Are Sold 

Paragraph 108 was amended to clarify that permitted sales may include orders and payment through the telephone or electronically with curbside pickup for customers in the parking lot. Paragraph 111 was amended to include small craft breweries and microbreweries to the list of businesses that may be issued on-premises permits. This statutory change can be found in HB 1091 in the 2021 Regular Session. Other minor changes were made. [APA Filing Notice,  Effective Date:  07-28-2021]​


Title 35.II.4.11  Retail Pickup from Distilleries and Native Wineries

Title 35.II.4.11 Retail Pickup from Distilleries and Native Wineries is a new regulation that clarifies the requirements for retail permittees picking up native wines and spirits sold by the Department of Revenue found in Miss. Code Ann Section 67-1-41(10). [APA Filing Notice,  Effective Date:  07-28-2021]​


Title 35.II.3.16  Calculation of Permit Fees

Title 35.II.3.16 Calculation of Permit Fees is a new regulation that clarifies the requirements for determining applicable privilege license tax. [APA Filing Notice,  Effective Date:  08-02-2021]​​


Title 35.II.2.25 Alcohol Delivery

Title 35.II.2.25 Alcohol Delivery is a new regulation that addresses HB 1135 passed in the 2021 Regular Session that allows retailers issued certain types of alcohol permits to offer home delivery under certain conditions. [APA Filing Notice,  Effective Date:  07-28-2021]​


Title 35.II.2.04  Hours and Days During Which Alcoholic Beverages May Be Sold by On-Premises Permittees, Package Stores and Caterers

Paragraph 103 was amended to clarify that governing authorities within resort areas may set hours for sale by ordinance if authorized to do so under Miss. Code Ann. Section 67-1-5(o)(iii). Other minor changes were made. [APA Filing Notice,  Effective Date:  07-28-2021]​


Title 35.II.1.01 Definitions

Paragraph 100 was amended to reflect statutory changes in HB 1091 in the 2021 Regular Session. Both the definitions of “alcoholic beverage” and “On-premise retailer permittee” were amended in the reg. Other minor changes were made. [APA Filing Notice,  Effective Date:  07-28-2021]


Title 35.I.01 Administrative Practices and Procedures for the Department of Revenue

Paragraph 104.02 was amended to remove the agency structure. New paragraph 109 was added per Senate Bill 2971 of the 2021 Regular Session to provide the email address where qualified accountants must send a third-party audit. Other minor changes were made throughout. [APA Filing Notice,  Effective Date:  06-24-2021]


Title 35.X.09 Motion Picture Production Incentive

This rule was amended for Miss. Code Ann. Section 57-89-3(a) that includes certain approved entities as production partners for a film project wanting to claim non-resident payroll as part of base investment. The rule was amended for SB 2971 passed in the 2021 Regular Session that grants the option of having a movie rebate submission audited by a qualified CPA. The rule was also amended to update current practices of the Department of Revenue in auditing movie rebate submissions. Other minor changes were made throughout. [APA Filing Notice,  Effective Date:  06-24-2021]


Title 35.II.2.07 Prohibited Conduct and Activities

Paragraphs 102 and 103 were amended to clarify the circumstances in which a permittee may be held accountable for criminal, regulatory or non-regulatory employee misconduct and the result of such misconduct. Paragraph 104 explains that if a permittee or a permittee’s clerk, agent or employee is convicted of selling alcoholic beverages to a minor, the subject permit shall be suspended or revoked based on the schedule of disciplinary actions under Miss. Code Section 67-1-81(1)(b). Other minor changes were made. [APA Filing Notice,  Effective Date:  3-08-2021]


Title 35.II.2.20 Sales of Alcoholic Beverages by Approved Package Retailers to Other Retailers

The title of the regulation was amended to include the phrase, “Shipping of Wine from Wineries to Package Retailers for Sale”. New section 109 was added to clarify that a retailer would not be acting illegally by accepting wine from a winery. Other minor changes were made. [APA Filing Notice,  Effective Date:  3-08-2021]​​


Title 35.V Gaming

Due to the extensive amendments, we are striking through the entire Part and replacing it with a new version. Part V was amended to update the “Mississippi State Tax Commission” to the “Mississippi Department of Revenue” and “Chairman” to “Commissioner” throughout. Any language that was duplicated in the Mississippi Gaming Commission regulations was deleted. This includes the “definitions” section. Title 35.V.3.06 - Rights of Licensee to Request a Hearing was deleted as the contents are addressed in Title 35.I.01 - Administrative Practices and Procedures of the Department of Revenue. Other minor changes were made.[APA Filing Notice,  Effective Date:  1-01-2021]


Title 35.II.2.23 Sale of Soft Drinks, Ice, Juices, Mixers, and Other Items by Package Retailers

New section 101 was moved from old section 105 to reflect the order of the items listed in section 100. The first sentence in new section 103 was removed as there is no longer a definition for “soft drinks” in Miss. Code Ann. Section 27-65-3(1). Other minor changes were made. [APA Filing Notice, Effective Date: 12-01-2020]


Title 35.II.2.24 Check Cashing

In section 100, a sentence was added clarifying that a holder is prohibited from charging a fee for cashing a check. A citation to the Mississippi Check Cashers Act was deleted. Other minor changes were made. [APA Filing Notice, Effective Date: 12-01-2020]


Title 35.II.3.02 Permit Limit

In section 100, the second sentence was deleted. In section 101, the first sentence was amended to clarify that a person may own interest in a package retailer’s permit and own interest in one or more on-premises retailer’s permit. The second sentence in 101 is being deleted. Section 103 was amended to include that the chapter shall not be construed to prohibit rendering professional services for more than one package retailer so long as such professional services do not constitute an ownership interest based on the fee being collected. Other minor changes were made. [APA Filing Notice, Effective Date: 12-01-2020]


Title 35.II.3.05 Permit Transfer

A second sentence was added to section 100 to state that a permit cannot be transferred if there is an ongoing administrative disciplinary action, including an action under appeal. A second sentence was added to section 103 to clarify that if a funeral home or church refuses to sign a new waiver, a transfer may not be initiated. [APA Filing Notice, Effective Date: 12-01-2020]


Title 35.II.3.07 Temporary and Qualified Resort Areas

The title was changed to reflect the change in order of the two types of resort areas in the rule. The temporary resort area language from section 100 was moved to new section 101 with some minor changes. The phrase “outside the limits of an incorporated municipality” was removed from the first sentence in section 101(1)(a). In 101(1)(b), the last sentence was added clarifying that GPS coordinates should be used to determine boundary lines. In 101(1)(c), the phrase, “and the reasons such steps will result in the attraction of tourists, transients and/or vacationers” was added. In section 100(3), a phrase was added to include that if the President of the Board of Supervisors or the Mayor votes against recommending an area be designated a resort, an application can still be submitted by not less than 100 adult citizens. Some additional criteria were added to the list of information to be included in the application. Other minor changes were made. [APA Filing Notice, Effective Date: 12-01-2020]


Title 35.IV.8.01 Florists and Nurserymen

New section 104 addresses certain products grown in Mississippi that are exempt when sold from the place of production in the original state or condition of preparation of sale. This exemption is from Miss. Code Ann. Section 27-65-103(b). Section 106 explains the exemption on potting soil, mulch and other soil amendments used in growing certain plants. This exemption is from Miss. Code Ann. Section 27-65-111(m). Other minor changes were made. [APA Filing Notice, Effective Date: 12-01-2020]


Title 35.IV.9.04 Milk Products

In new section 100, the rule was amended to add a definition for “dairy producer” from Miss. Code Ann. Section 27-65-17(1)(m). In new paragraph 104, a sentence was added that provides a special rate of tax of 3.5% on certain purchases made by a dairy producer. This language is from Miss. Code Ann. Section 27-65-17(1)(m). In new paragraph 103, mechanical milking machines were added to milk tanks and coolers and were identified as farm implements taxable at the 1.5% special rate of tax. In new paragraph 105, a citation was added directing taxpayers to the Affidavit for Utility Exemption. 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, Effective Date: 12-01-2020]


Title 35.IV.11.01 Railroad Companies

In section 100, the citation to Miss. Code Ann Sections 27-65-15, Mining or Producing, was removed because the Mining or Producing law was repealed. The citation to Miss. Code Ann. Section 27-65-19, Public Utilities, was removed because a direct pay permit may be used to relieve a public utilities vendor of the liability for the tax, excluding the taxes levied against telecommunications services. The exemption from Miss. Code Ann Section 27-65-107(f) was added in Section 101 along with a citation to the section of the rule that explains the Affidavit for Utility Exemption. Other minor changes were made. [APA Filing Notice, Effective Date: 12-01-2020]


Title 35.I.01 Administrative Practices and Procedures of the Department of Revenue

Section 106.02(4)(a) was amended to delete the first sentence concerning mandatory public participation during the public comment period. The DOR will follow Miss. Code Ann. Section 25-43-3.104 as written. In section 106.02(4)(c), the phrase, "at his discretion" was added to the first sentence to more accurately reflect the language in​ Miss. Code Ann. Section 25-43-3.104(2)(a). "Hearing", was replaced with "oral proceeding" for clarification. [APA Filing Notice, Effective Date: 08-24-2020]


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, Effective Date: 03-01-20]


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, Effective Date: 03-01-20]


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)