27-65-73 - Sales tax as additional tax; remittances; how made. - Mississippi Statutes

§ 27-65-73. Sales tax as additional tax; remittances; how made.
 

The tax imposed by this chapter shall be in addition to all other licenses and taxes levied by law as a condition precedent to engaging in any business taxable hereunder, except as in this chapter otherwise specifically provided. But no municipality or levee district shall be authorized to levy any tax by virtue of the provisions of this chapter. 
 

All remittances of taxes imposed by this chapter shall be made to the commissioner by bank draft, check, cashier's check, money order or money. The commissioner shall issue his receipts therefor to the taxpayer, when requested, and shall deposit all moneys received in the state treasury on the same day collected. Provided, however, no remittance other than cash shall be final discharge of liability for the tax herein assessed and levied unless and until it has been paid in cash to the commissioner. 
 

The apportionment of tax collections as provided by Section 27-65-75 shall be certified by the state tax commission to the state treasurer to be distributed as provided by law upon warrant of the state auditor or by electronic funds transfer. 
 

Sources: Codes, 1942, § 10126; Laws,  1934, ch. 119; Laws, 1936, ch. 158; Laws, 1984, ch. 478, § 24, eff from and after July 1, 1984.