Mississippi Code

Miss. Code Ann. § 27-65-93 (2026)

Commissioner to make regulations

✓ current as of July 2026

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(1) The commissioner shall, from time to time, promulgate rules and regulations, not inconsistent with the provisions of the sales tax law, for making returns and for the ascertainment, assessment and collection of the tax imposed by the sales tax law as he may deem necessary to enforce its provisions; and, upon request, he shall furnish any taxpayer with a copy of the rules and regulations.

(2) All forms, necessary for the enforcement of the sales tax law, shall be prescribed, printed and furnished by the commissioner.

(3) The commissioner may adopt rules and regulations providing for the issuance of permits to manufacturers, utilities, construction contractors, companies receiving bond financing through the Mississippi Business Finance Corporation or the Mississippi Development Authority, and other taxpayers as determined by the commissioner, and the commissioner shall adopt rules and regulations providing for the issuance of a permit to any qualified business or industry, which is certified as such by the Mississippi Development Authority pursuant to the Mississippi Flexible Tax Incentive Act and awarded any mFlex tax incentive amount for such qualified business's or industry's qualified economic development project, certified as such by the Mississippi Development Authority pursuant to the Mississippi Flexible Tax Incentive Act, to purchase tangible personal property taxed under Section 27-65-17, items taxed under Section 27-65-18, items taxed under Section 27-65-19, services taxed under Section 27-65-23, items taxed under Section 27-65-24, and items taxed under Section 27-65-26 without the payment to the vendor of the tax imposed by the sales and use tax laws, and providing for persons to report and pay the tax directly to the commissioner in instances where the commissioner determines that these provisions will facilitate and expedite the collection of the tax at the proper rates which may be due on purchases by the permittee. Under the provisions of this chapter, the vendor is relieved of collecting and remitting the taxes specified hereunder and the person holding the permit shall become liable for such taxes instead of the seller. The full enforcement provisions of the sales tax law shall apply in the collection of the tax from the permittee.
The commissioner shall adopt rules and regulations providing for the issuance of a permit to and at the election of purchasers and users of computer software or computer software services to purchase such items and services without the payment to the vendor of the tax imposed by the sales and use tax laws, and providing for persons to report and pay the tax directly to the commissioner. Under the provisions of this chapter, the vendor is relieved of collecting and remitting the taxes specified hereunder and the person holding the permit shall become liable for such taxes instead of the seller. The full enforcement provisions of the sales tax law shall apply in the collection of the tax from the permittee.

Codes, 1942, § 10137; Laws, 1932, ch. 90; Laws, 1934, ch. 119; Laws, 1948, ch. 446, § 2; Laws, 1950, ch. 531; Laws, 1952, ch. 403, § 15; Laws, 1966, ch. 653, § 1; Laws, 1995, ch. 508, § 4; Laws, 1996, ch. 383, § 1; Laws, 2004, ch. 351, § 2; Laws, 2005, ch. 420, § 1; Laws, 2009, ch. 332, § 5; Laws, 2010, ch. 449, § 4, eff. 7/1/2010.

Amended by Laws, 2023, ch. 445, SB 2449,§ 5, eff. 7/1/2023.

Amended by Laws, 2022, ch. 462, SB 2159,§ 15, eff. 7/1/2022.

Notes of Decisions

Cited in 4 cases, 1988–2014 · leading case: City of Belmont v. Miss. State Tax Comm'n, 860 So. 2d 289 (Miss. 2003).

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City of Belmont v. Miss. State Tax Comm'n, 860 So. 2d 289 (Miss. 2003). · cites it 2× “The MSTC argues discretion was granted and is expected by the legislation. ¶ 37. Finally, the Municipalities argue H.”

Mississippi Dep't of Revenue v. Mississippi Power Co., 144 So. 3d 155 (Miss. 2014). · cites it 2× “Mississippi Code Section 27-65-93 grants the MDOR the authority to “promulgate rules and regulations, not inconsistent with the provisions of the sales tax law-” Miss.Code Ann. § 27-65-93(1) (Rev. 2010).”

McGowan v. Marx, 537 So. 2d 426 (Miss. 1988). “Under the rule making power authorized in Miss.Code Ann. § 27-65-93 (1972) the Tax Commission adopted Rule 72 to clarify its policy to oil field services.”

City of Belmont, Mississippi v. Mississippi State Tax Comm'n (Miss. 2001). “§§ 27-65-75 and 27-3-57 by ratifying, 14 Miss. Code Ann. § 27-65-93 (Rev. 2000), states in pertinent part: The commissioner shall, from time to time, promulgate such rules and regulations, not inconsistent with the provisions of the sales tax law, for making returns and for the…”

— Miss. Code Ann. § 27-65-93(1) — 1 case

Mississippi Dep't of Revenue v. Mississippi Power Co., 144 So. 3d 155 (Miss. 2014). “Mississippi Code Section 27-65-93 grants the MDOR the authority to “promulgate rules and regulations, not inconsistent with the provisions of the sales tax law-” Miss.Code Ann. § 27-65-93(1) (Rev. 2010).”

— Miss. Code Ann. § 27-65-93(3) — 1 case

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