This is a license to transmit audio-visual content. The license agreement is between the "channel-owner," who owns and operates an internet broadcast service, and the "content-owner."
Mississippi Media Streaming Agreement
Category:
State:
Multi-State
Control #:
US-TC0612
Format:
Word;
PDF;
Rich Text
Instant download
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FAQ
Some items are exempt from sales and use tax, including: Sales of certain food products for human consumption (many groceries) Sales to the U.S. Government. Sales of prescription medicine and certain medical devices. Sales of items paid for with food stamps.
Grocery taxes do not exist in 37 states, but Mississippi has the highest in the U.S. at a rate of 7%. Twelve other states have grocery sales taxes ranging from 0.125% to 6%.
Some goods are exempt from sales tax under Mississippi law. Examples include most non-prepared food items purchased with food stamps, prescription drugs, and some medical supplies.
All sales of tangible personal property in the State of Mississippi are subject to the regular retail rate of sales tax (7%) unless the law exempts the item or provides a reduced rate of tax for an item. The tax is based on gross proceeds of sales or gross income, depending on the type of business.
The law goes into effect on July 1, 2023. Under Section 3 of the law, computer software and services include music, games, reading materials, ringtones, and any other product delivered electronically. These will all be subject to Mississippi's sales and use tax rate of 7%.
The state of Mississippi, currently taxes the SaaS revenue stream. One caveat is that the SaaS product needs to be hosted on a server owned by the customer located in Mississippi. Effective July 1, 2023, as outlined in SB 2449, Mississippi will exempt the SaaS revenue stream from sales tax.
Most jurisdictions exempt food sold in grocery stores, prescription medications, and many agricultural supplies. Sales taxes, including those imposed by local governments, are generally administered at the state level.
If you are based outside Mississippi, but have sales tax nexus and are required to charge sales tax in Mississippi, you are a ?remote seller? and only required to charge ?use tax.? Use tax is very similar to sales tax except that it's charged by remote sellers. Mississippi's use tax rate is 7%.