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What is the Department of Revenue’s position regarding nexus in Mississippi?

April 26, 2017Department Mississippi nexus position revenue

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What is the Department of Revenue’s position regarding nexus in Mississippi?

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For Mississippi income tax purposes, nexus is defined as the operation of any enterprise or activity in Mississippi for financial profit or economic gain. For a complete listing of what constitutes nexus, see Mississippi Regulation Title 35 Part III Subpart 08 Chapter 06.