35 Miss. Code. R. 4-01-01-102
Taxes levied under Miss. Code Ann. Sections 27-65-17, 27-65-18, 27-65-19 (excluding the taxes levied against telecommunications services), 27-65-23, 27-65-24, 27-65-26 and 27-67-5 may be paid directly to the State by the holder of a direct pay permit. Taxes levied under any other Sections are not covered with the use of a direct pay permit including the contractor's tax levied under Miss. Code Ann. Section 27-65-21.
Notes
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