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U.S. State Codes
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Mississippi
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Title 27 - Taxation and Fin...
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Chapter 67 - Use or Compens...
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Article 1 - Use Tax
Article 1 - Use Tax
§ 27-67-1. Title of article
§ 27-67-3. Definitions
§ 27-67-4. Mail order sales
§ 27-67-5. Tax levy
§ 27-67-6. Exemption for boxes, etc. brought into state for use with materials for federal government
§ 27-67-7. Exemptions
§ 27-67-8. Examination of records of religious institution; retroactive application of exemption from use tax on certain property used by religious institutions
§ 27-67-9. Registration of seller
§ 27-67-11. Seller to collect tax from purchaser
§ 27-67-13. Liability of user
§ 27-67-15. Issuance of permits
§ 27-67-17. Payment of tax to commissioner, filing of returns
§ 27-67-19. Extension of time; damages
§ 27-67-21. Tax constitutes a debt
§ 27-67-29. Disbursement from treasury to taxpayer
§ 27-67-31. Administration of article by commissioner; monthly distribution of funds
§ 27-67-33. Prior claims not affected
§ 27-67-35. Special fund created to assist municipalities and counties in paying for the repair, maintenance, reconstruction of roads, streets, bridges; distribution of funds