reglab/statecodes huggingface dataset:
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 05 - Interstate Commerce, Sales In › Section 35-4-03-05-302

Current through June 25, 2024
If the retailer has a valid Mississippi sales tax permit,
					 then the retailer should furnish a copy of the permit to the primary seller,
					 rendering the first sale a non-taxable transaction. The retailer then collects
					 sales tax on behalf of the state on the sale to its Mississippi customer.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 05 - Interstate Commerce, Sales In › Section 35-4-03-05-303

Current through June 25, 2024
If the retailer is not registered to do business in
					 Mississippi and the primary seller has nexus with Mississippi the sale to the
					 retailer is a taxable transaction by the primary seller who is responsible for
					 remitting the tax. An exception occurs when one of the following conditions are
					 met:
1. The Mississippi customer is a
				  licensed dealer purchasing the property for resale through his regular course
				  of business. The primary seller can obtain a copy of the Mississippi customer's
				  sales tax permit and the resale exemption may flow through the retailer to the
				  seller.
2. The Mississippi
				  customer has a Direct Pay Permit. The Direct Pay Permit authorization may flow
				  through the retailer to the seller.
3. The Mississippi customer is an exempt
				  entity under the provision of the Mississippi Sales Tax Law. The Mississippi
				  customer must furnish proof of exempt status to the seller. If proof of such
				  exemption is not furnished, the sale is taxable.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 06 - Governmental Exemptions › Section 35-4-03-06-101

Current through June 25, 2024
Sales of tangible property, charges for labor or services
					 are exempt when sold to, billed to and paid for by the United States Government
					 or the State of Mississippi, its departments and institutions, counties and
					 municipalities or departments or school districts of said counties and
					 municipalities, or Acts of Congress or Acts of the Mississippi Legislature. The
					 governmental exemption does not apply to states other than the State of
					 Mississippi and requires that goods or services are sold directly to, billed
					 directly to and paid for directly by the exempt governmental entity.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 06 - Governmental Exemptions › Section 35-4-03-06-102

Current through June 25, 2024
Any state department, county or municipality, or any
					 political division or subdivision thereof, or agency, institution,
					 instrumentality, commission, board or district created by the legislature of
					 the State of Mississippi and fiscally responsible to the State of Mississippi
					 is construed to be a part of the state government.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 06 - Governmental Exemptions › Section 35-4-03-06-103

Current through June 25, 2024
The sales, labor or service performed must be billed
					 directly to the governmental entity and not to or through a contractor or
					 quasi-governmental agency, and the title of the property or benefit from the
					 service must pass to the government rather than to a beneficiary.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 06 - Governmental Exemptions › Section 35-4-03-06-106

Current through June 25, 2024
Sales of annuals, awards, articles of clothing or jewelry
					 given in recognition of accomplishments and the rental of caps and gowns are
					 exempt from tax when sold directly to, billed directly to and paid for directly
					 by the exempt entity. However, sales of invitations, class rings, pins,
					 pictures, drinks, etc., to students are taxable even if billed to an exempt
					 public or nonprofit private school. Food sold to a public or nonprofit private
					 school for service in the cafeteria is exempt.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 06 - Governmental Exemptions › Section 35-4-03-06-107

Current through June 25, 2024
Materials purchased by contractors for use in the
					 performance of a government contract are taxable. Sales by independent dealers,
					 merchants or contractors on government reservations are
					 taxable.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 06 - Governmental Exemptions › Section 35-4-03-06-108

Current through June 25, 2024
Sales made by the exchange service, officers club or
					 government agency to members of the armed forces are exempt from tax under the
					 Federal Buck Act.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 06 - Governmental Exemptions › Section 35-4-03-06-110

Current through June 25, 2024
Sales of home medical equipment and supplies when ordered
					 or prescribed by a licensed physician and when payment for such is made in
					 whole or in part under the provisions of the Medicare or Medicaid program, are
					 exempt from sales and use taxes.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 06 - Governmental Exemptions › Section 35-4-03-06-201

Current through June 25, 2024
Sales to government employees are considered exempt when
					 payment is made directly from the exempt governmental entity by government
					 check, a centrally billed debit or credit card or other form of payment. Sales
					 to government employees who pay for the goods or services are subject to
					 Mississippi sales or use tax even though the employee may be reimbursed by an
					 exempt governmental entity.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 06 - Governmental Exemptions › Section 35-4-03-06-202

Current through June 25, 2024
Businesses must verify that purchases are made with a
					 centrally billed debit or credit card. Centrally billed means that the
					 governmental entity is billed directly for any purchases made with the card.
					 Individually billed means that the person named on the card is billed for any
					 purchases made with the card, and the person named on the card may be
					 reimbursed by the governmental employer for approved purchases.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 06 - Governmental Exemptions › Section 35-4-03-06-301

Current through June 25, 2024
Retail sales of food for human consumption purchased with
					 food instruments issued the Mississippi Band of Choctaw Indians under the
					 Women, Infants and Children Program (WIC) funded by the United States
					 Department of Agriculture are exempt from tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 06 - Governmental Exemptions › Section 35-4-03-06-302

Current through June 25, 2024
Retail sales of food for human consumption purchased with
					 food stamps issued by the United States Department of Agriculture, or other
					 federal agency are exempt from and after October 1, 1987.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 06 - Governmental Exemptions › Section 35-4-03-06-303

Current through June 25, 2024
Sales of firefighting equipment to governmental fire
					 departments or volunteer fire departments for their use. This exemption does
					 not apply to any other type of property except firefighting equipment.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 06 - Governmental Exemptions › Section 35-4-03-06-304

Current through June 25, 2024
Sales of any gas from any project, as defined in the
					 Municipal Gas Authority of Mississippi Law, to any municipality shall not be
					 subject to sales, use or other tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 06 - Governmental Exemptions › Section 35-4-03-06-306

Current through June 25, 2024
Sales of buses and other motor vehicles, and parts and
					 labor used to maintain and/or repair such buses and motor vehicles, to an
					 entity that (a) has entered into a contract with a school board under Section
					 37-41-31
					 for the purpose of transporting students to and from schools and (b) uses or
					 will use the buses and other motor vehicles for such transportation purposes
					 are exempt from sales tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 06 - Governmental Exemptions › Section 35-4-03-06-307

Current through June 25, 2024
Parking at events held solely for religious or charitable
					 purposes at livestock facilities, agriculture facilities or other facilities
					 constructed, renovated or expanded with funds for the grant program authorized
					 under Section 18, Chapter 530, Laws of 1995 are exempt from sales tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 06 - Governmental Exemptions › Section 35-4-03-06-308

Current through June 25, 2024
Sales of tangible personal property, labor, services or
					 products are exempt when sold to schools and school districts under a program
					 that is administered by or coordinated with an agency, commission, department
					 or other instrumentality of the United States government. Payment must be made
					 by or through a nonprofit organization or other entity established by or for
					 the benefit of the agency, commission, department or other instrumentality of
					 the United States government administering or coordinating the program.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 06 - Governmental Exemptions › Section 35-4-03-06-309

Current through June 25, 2024
Federal Credit Unions organized under the Federal Credit
					 Union Act are not subject to sales or use tax on tangible personal property or
					 services purchased for their own use. Sales of tangible personal property or
					 services to state and national banks and to state credit unions are subject to
					 the retail sales and/or use tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 06 - Governmental Exemptions › Section 35-4-03-06-310

Current through June 25, 2024
Sales made by the exchange service, officers club or
					 government agency to members of the armed forces are exempt from tax under the
					 Federal Buck Act.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 06 - Governmental Exemptions › Section 35-4-03-06-311

Current through June 25, 2024
The American Red Cross is considered a federal
					 instrumentality and is not subject to sales tax on tangible personal property
					 or services purchased for its own use.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 06 - Governmental Exemptions › Section 35-4-03-06-312

Current through June 25, 2024
Mississippi Housing Authorities are considered part of the
					 state government and are not subject to sales tax on tangible personal property
					 or services purchased for their own use.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 06 - Governmental Exemptions › Section 35-4-03-06-313

Current through June 25, 2024
Materials purchased by contractors for use in the
					 performance of a government contract are taxable. Sales by independent dealers,
					 merchants or contractors on government reservations are taxable.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 06 - Governmental Exemptions › Section 35-4-03-06-315

Current through June 25, 2024
Adequate records must be maintained to substantiate all
					 exemptions since the Department does not issue exemption certificates. These
					 records must be maintained for a period of at least thirty-six (36) months.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 07 - Exempt Organizations › Section 35-4-03-07-100

Current through June 25, 2024
Miss. Code Ann. Section
					 27-65-111
					 provides an exemption from sales tax for sales of tangible personal property
					 and services to certain groups of organizations and for specifically named
					 organizations. The exemption from sales tax does not cover the contractor's
					 taxes levied under Miss. Code Ann.
					 27-65-21. To
					 qualify for the exemption, the sale of property or charge for services must be
					 sold directly to, billed directly to and paid for directly by the exempt
					 entity.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 07 - Exempt Organizations › Section 35-4-03-07-101

Current through June 25, 2024
The Department of Revenue will issue a letter ruling
					 authorizing an entity's exemption when requested to do so by the exempt entity.
					 The entity should make its request in writing. The Department may require the
					 entity to furnish a copy of its charter, articles of incorporation, letter from
					 the Internal Revenue Service documenting its tax-exempt status and any other
					 information that may help in determining if the entity is eligible for sales
					 tax exempt status. The letter ruling may be used to provide to vendors who
					 request such documentation. The Department does not issue tax exempt
					 numbers.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 07 - Exempt Organizations › Section 35-4-03-07-102

Current through June 25, 2024
"Boys and girls clubs", found in Miss. Code Ann. Section
					 27-65-111(f),
					 means a nonprofit youth organization. To be eligible for the sales tax
					 exemption, the organization must meet the following requirements
1. The organization must be registered with
				  the Internal Revenue Service as a 501 (c)(3) entity.
2. The organizations sole purpose is to
				  provide and manage youth activities.
3. The organization must be active. The term
				  "active" means that the organizations principle activity must be continued for
				  a total of at least 10 months out of a year. (Example: A youth baseball club
				  would be required to provide organized activities for 10 months out of the
				  year.)
This exemption will apply only to those purchases that
					 remain the property of the organization. The exemption would not apply to the
					 purchase of uniforms that are provided to the players through either the
					 payment of a registration fee or a separate charge.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 07 - Exempt Organizations › Section 35-4-03-07-103

Current through June 25, 2024
"Old Men's or Ladies' Homes", found in Miss. Code Ann.
					 Section
					 27-65-111(e),
					 means a place that provides group living arrangements for elderly persons who
					 are provided food, shelter, personal and medical care. The elderly persons must
					 be unrelated to the operator unless approved in a letter ruling by the
					 Department. This includes facilities such as nursing homes, convalescent homes
					 and assisted living facilities. Additionally, the facility must be supported
					 wholly or in part by a religious denomination, fraternal nonprofit organization
					 or other nonprofit organization.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 07 - Exempt Organizations › Section 35-4-03-07-104

Current through June 25, 2024
"Orphanages", found in Miss. Code Ann. Section
					 27-65-111(e),
					 means a place, facility or home that receives children and provides for
					 long-term or extended supervision, care, lodging and maintenance of the child,
					 with or without transfer of custody. Children must not be related to the
					 operators, and parents or guardians must not be residents of the same facility
					 unless approved in a letter ruling by the Department. Additionally, the
					 facility must be supported wholly or in part by a religious denomination,
					 fraternal nonprofit organization or other nonprofit
					 organization.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 07 - Exempt Organizations › Section 35-4-03-07-105

Current through June 25, 2024
Exempt organizations can be found in Miss. Code Ann.
					 Sections
					 27-65-101,
					 27-65-103,
					 27-65-105,
					 27-65-107 and
					 27-65-111.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 08 - Amusements › Section 35-4-03-08-101

Current through June 25, 2024
Amusement is defined to include any and all forms of
					 entertainment including all forms of diversion, sport, recreation or pastime,
					 shows, exhibitions, contests, displays and games, or any other types of
					 amusement.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 08 - Amusements › Section 35-4-03-08-102

Current through June 25, 2024
Admissions charges include monetary charges and all other
					 methods of obtaining admission including donations or contributions. Taxable
					 charges also include admissions to an event in exchange for specific personal
					 or professional services such as, but not limited to, advertising or security
					 services. Taxable admission charges include but are not limited to cover
					 charges or one time fees for admission to museums, restaurants and bars,
					 galleries and gyms or fitness centers. Admission charges do not include
					 membership fees. Membership fees represent a cost to join an organization,
					 group, club, etc., and do not represent the cost for admission even though
					 membership may grant admission to the member.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 08 - Amusements › Section 35-4-03-08-103

Current through June 25, 2024
Religious organizations are defined as ecclesiastical or
					 denominational organizations, churches, diocese or presbytery or established
					 physical places for worship, whether or not incorporated, at which nonprofit
					 religious services and activities are regularly conducted and carried on and
					 also includes those religious groups which do not maintain specific places of
					 worship.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 08 - Amusements › Section 35-4-03-08-104

Current through June 25, 2024
Charitable organizations are defined as any person
					 determined by the Internal Revenue Service to be a tax exempt organization
					 pursuant to Section 501(c)(3) of the Internal Revenue Code; or any person
					 actually or purporting to be established solely for any voluntary health and
					 welfare, benevolent, philanthropic, patriotic, educational, humane, scientific,
					 public health, environmental conservation, civic, or other charitable purpose
					 or for the benefit of law enforcement personnel, fire fighters, or other public
					 safety organizations.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 08 - Amusements › Section 35-4-03-08-106

Current through June 25, 2024
Civic Clubs are defined as any association, society,
					 foundation or other entity that is determined by the Internal Revenue Service
					 to be a tax exempt organization pursuant to Section 501(c)(3) of the Internal
					 Revenue Code established for purposes relating to or providing benefit for any
					 citizen or city. Local chapters organized under a national organization will be
					 treated as a part of the tax exempt national organization if the local chapter
					 has not obtained its own designation from the Internal Revenue
					 Service.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 08 - Amusements › Section 35-4-03-08-107

Current through June 25, 2024
Fraternal organizations are defined as any association,
					 fraternity, sorority or other entity determined by the Internal Revenue Service
					 to be a tax exempt organization pursuant to Section 501(c)(3) of the Internal
					 Revenue Code operating as a social, charitable or service
					 organization.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 08 - Amusements › Section 35-4-03-08-201

Current through June 25, 2024
Miss. Code Ann. Section
					 27-65-22(1)
					 levies a tax at the rate of 7% on the gross income from admissions charges held
					 at any place of amusement or activity as defined above.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 08 - Amusements › Section 35-4-03-08-202

Current through June 25, 2024
The tax is due at the rate of 3% on the gross income from
					 admissions charges to a publicly owned enclosed coliseum or auditorium.
					 However, this reduced rate is not applicable to athletic contests between
					 colleges and universities. Admissions charges to such events are taxable at the
					 rate of 7%.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 08 - Amusements › Section 35-4-03-08-203

Current through June 25, 2024
The tax is due at the rate of 7% on the gross income from
					 admissions charges to events conducted and held at the Mississippi Veterans
					 Memorial Stadium.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 08 - Amusements › Section 35-4-03-08-204

Current through June 25, 2024
The tax levied under Miss. Code Ann. Section
					 27-65-22(1)
					  is to be collected by the operator of the
					 place of amusement and is to be in addition to the price charged for admission.
					 Tax will be collected on the gross income received including associated
					 charges. The operator may enter into an agreement with a ticket sales agent
					 whereby the agent actually collects the tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 08 - Amusements › Section 35-4-03-08-205 - Reserved

Current through June 25, 2024
When a temporary amusement is held at a facility and
					 conducted by a promoter who is not the owner, lessee or custodian of the
					 facility, the promoter is required to notify the Department of such event and
					 will be required to register the event and will be liable for the tax. In the
					 event the promoter does not register and pay the tax as required, the owner,
					 lessee or custodian of the facility will be jointly liable for the
					 tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 08 - Amusements › Section 35-4-03-08-301

Current through June 25, 2024
The tax levied under Miss. Code Ann. Section
					 27-65-22(1)
					  is not due from the following:
1. Admissions charges at a place of amusement
				  operated by religious, charitable or educational organizations or by nonprofit
				  civic clubs or fraternal organizations when one of the following qualifications
				  is met:
a. The proceeds may not be used to
				  the benefit of any one or more individuals of the organization and are used
				  solely for religious, charitable or education purposes; or
b. The entire proceeds are used to defray the
				  normal operating expenses of the organization.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 08 - Amusements › Section 35-4-03-08-401

Current through June 25, 2024
Any charitable fund raising events that are open to the
					 public and sponsored, organized or hosted by nonprofit civic, fraternal,
					 educational, religious or charitable organizations are exempt from tax on the
					 gross income received from admissions charges, however, sales or use tax is due
					 on any purchases or donations made for the event.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 08 - Amusements › Section 35-4-03-08-402

Current through June 25, 2024
Food, drinks, and supplies purchased for the event are
					 taxable on the purchase price or cost. The tax must be paid to the vendor at
					 the time of purchase or paid directly to the Department of Revenue on the cost
					 of items brought into this state.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 08 - Amusements › Section 35-4-03-08-403

Current through June 25, 2024
Food or drink donated for the event is taxable on the cost
					 of such items as a withdrawal from stock or inventory. The tax must be paid to
					 the Department by the person(s) making the donation. The cost of the donated
					 items should be added to the total sales on the next return
					 due.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 08 - Amusements › Section 35-4-03-08-404

Current through June 25, 2024
Items purchased for sale or auction at the event are
					 taxable on the purchase price or cost. This tax must be paid to the vendor at
					 the time of purchase, or paid directly to the Department by the event sponsor
					 on the cost or value of any items brought into this state.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 08 - Amusements › Section 35-4-03-08-405

Current through June 25, 2024
Any items donated for sale at the event are taxable on the
					 cost or value of the items being donated. This tax should be paid directly to
					 the Department by the person(s) making the donation.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 08 - Amusements › Section 35-4-03-08-406

Current through June 25, 2024
Tax is due on all purchases necessary to operate the
					 organization unless the organization holds a valid exemption from sales tax
					 authorized under Miss. Code Ann. Section
					 27-65-111.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 09 - Out of State Sales into the State › Rule 35-4-03-09-100

Current through June 25, 2024
Sellers who lack physical presence nexus in Mississippi but
					 who are purposefully or systematically exploiting the Mississippi market have a
					 substantial economic presence for use tax purposes if their sales into the
					 state exceed $250,000 for the prior twelve months. These sellers are required
					 to register with the Department of Revenue in order to collect and remit tax as
					 provided by Miss. Code Ann. Section
					 27-67-4(2)(e).
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 09 - Out of State Sales into the State › Rule 35-4-03-09-101

Current through June 25, 2024
Purposefully or systematically exploiting the market
					 includes but is not limited to:
1.
				  Television or Radio advertising on a Mississippi station;
2. Telemarketing to Mississippi customers;
3. Advertising on any type of
				  billboard, wallscape, bus bench, interiors and exteriors of buses or other
				  signage located in Mississippi;
4.
				  Advertising in Mississippi newspapers, magazines or other print media;
5. Emails, texts, tweets and any
				  form of messaging directed to a Mississippi customer;
6. Online banner, text or pop up advertising
				  directed toward Mississippi customers;
7. Advertising to Mississippi customers
				  through applications "apps" or other electronic means on customer's phones or
				  other devices; or
8. Direct mail
				  marketing to Mississippi customers.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 09 - Out of State Sales into the State › Rule 35-4-03-09-102

Current through June 25, 2024
As provided by Miss. Code Ann. Section
					 27-67-1 et seq.,
					 sellers with a substantial economic presence must add to the sales price of
					 tangible personal property the amount of tax imposed on the purchaser. The tax
					 must be stated separately from the sales price on the invoice and accounted for
					 separately on the seller's records.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 03 - Taxability › Chapter 09 - Out of State Sales into the State › Rule 35-4-03-09-103

Current through June 25, 2024
This rule applies to all transactions occurring on or
					 after December 1, 2017. However, any seller who has collected and not remitted
					 Mississippi tax on sales made before December 1, 2017 would still be liable for
					 any tax collected.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 01 - Gasoline Distributors and Service Stations › Section 35-4-04-01-100

Current through June 25, 2024
The term motor fuel means gasoline, butane, diesel,
					 ethanol, biodiesel, natural gas or any other fuel used to propel or power motor
					 vehicles or stationary engines.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 01 - Gasoline Distributors and Service Stations › Section 35-4-04-01-101

Current through June 25, 2024
Wholesale sales of motor fuel, motor oils, lubricants,
					 tires, batteries, accessories and other sales by a distributor to licensed
					 retailers for resale are exempt from sales tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 01 - Gasoline Distributors and Service Stations › Section 35-4-04-01-103

Current through June 25, 2024
All other sales of a service station, including soft
					 drinks, washing, greasing, tire repairing and all other services are taxable at
					 the regular retail rate of sales tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 01 - Gasoline Distributors and Service Stations › Section 35-4-04-01-104

Current through June 25, 2024
Charges for wrecker or towing services where no other
					 taxable services (repairs, storage or other similar service) are provided are
					 exempt from sales tax. When wrecker or towing services are provided in
					 connection with other services that are taxable, the total amount is subject to
					 the regular retail rate of tax. The separate invoicing of the wrecker or towing
					 services would not affect the taxability of the charges. The taxability of
					 wrecker and towing services is determined for each instance that includes this
					 service and not for the business as a whole.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 01 - Gasoline Distributors and Service Stations › Section 35-4-04-01-105

Current through June 25, 2024
The tax is due on the total selling price without any
					 deduction for Federal or State excise taxes on oil or grease, or Federal
					 manufacturers excise taxes on tires, tubes and batteries. The selling price
					 also includes carrying charges or any other amount added because of deferred
					 payments. Sales must include the value of merchandise withdrawn from stock for
					 use in the business or for personal use by the owner. Sales to customer using
					 courtesy cards or letters of credit are taxable as cash
					 sales.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 01 - Gasoline Distributors and Service Stations › Section 35-4-04-01-106

Current through June 25, 2024
All tools, supplies and equipment used in conducting the
					 business of a service station or bulk distributor are taxable at the regular
					 retail rate of sales or use tax. The tax paid on such purchases is not
					 deductible as a tax credit from the retail tax liability.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 02 - Marble Works and Monument Sales › Section 35-4-04-02-100

Current through June 25, 2024
Sales of monuments, memorials, markers, cornerstones and
					 building materials by manufacturers and dealers are subject to the regular
					 retail rate of sales tax on the gross proceeds of sales.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 02 - Marble Works and Monument Sales › Section 35-4-04-02-101

Current through June 25, 2024
The following types of sales are considered wholesale
					 sales and are exempt from sales tax:
1. Sales to licensed dealers or retailers for
				  resale through the regular course of business.
2. Sales to qualified contractors holding a
				  Material Purchase Certificate when the marble or granite products are to become
				  a component part of a structure.
3. Sales to manufacturers for further
				  processing.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 02 - Marble Works and Monument Sales › Section 35-4-04-02-102

Current through June 25, 2024
Charges for lettering or engraving monuments, memorials,
					 etc., are included in gross proceeds of sales derived from the sale of tangible
					 property. The amount received for lettering or engraving a customer's monument,
					 memorial, etc., is not included as gross proceeds of sales when no sale of
					 tangible property is involved. For example, when additional inscriptions are
					 desired on a customer's memorial, the charges for engraving are
					 exempt.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 02 - Marble Works and Monument Sales › Section 35-4-04-02-103

Current through June 25, 2024
Charges by the seller for delivery and/or installation of
					 a monument, memorial, etc., are taxable at the regular retail rate of tax, even
					 though such charges are itemized on the sales invoice.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 02 - Marble Works and Monument Sales › Section 35-4-04-02-104

Current through June 25, 2024
Purchases of manufacturing machinery, machine parts or
					 hand tools by manufacturers of monuments and marble products are taxable at the
					 11/2%; special rate of sales or use tax. Purchases of raw materials to become a
					 component part of the finished product for sale, industrial chemicals for use
					 in the manufacturing process and lumber for use in crating monuments for
					 shipment are exempt from sales or use tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 03 - Coin Operated and Vending Machines › Section 35-4-04-03-101

Current through June 25, 2024
A "vending machine" is a coin, currency or credit card
					 operated device that is used to sell tangible personal property without
					 requiring the vendor's attendance at the time of the sale.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 03 - Coin Operated and Vending Machines › Section 35-4-04-03-102

Current through June 25, 2024
"Full service vending machine operators" or "full line
					 vendors" are persons in the business of placing vending machines and selling
					 tangible personal property through the machines. A space rental fee is paid to
					 the business owner of the property where the machine is placed. A person
					 placing a vending machine on their own property is not a full line vendor.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 03 - Coin Operated and Vending Machines › Section 35-4-04-03-104

Current through June 25, 2024
The owner of the premises shall keep records showing a
					 gross take of each machine located on his premises, and a record of the
					 commissions or rents received at the time the money is removed from the machine
					 by the operator.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 03 - Coin Operated and Vending Machines › Section 35-4-04-03-201

Current through June 25, 2024
Sales of tangible personal property made through vending
					 machines, owned by the business where the machines are located are taxable at
					 the regular retail rate of tax on the gross proceeds of sales when the business
					 owner controls the collection of receipts.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 03 - Coin Operated and Vending Machines › Section 35-4-04-03-202

Current through June 25, 2024
Persons in the business of selling tangible personal
					 property through vending machines may make purchases of merchandise exempt from
					 sales tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 03 - Coin Operated and Vending Machines › Section 35-4-04-03-301

Current through June 25, 2024
Sales of merchandise, excluding sales of food or drink for
					 human consumption, through vending machines serviced by full line vendors are
					 subject to the seven percent (7%) regular retail rate of tax based on the gross
					 proceeds of such sales.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 03 - Coin Operated and Vending Machines › Section 35-4-04-03-302

Current through June 25, 2024
Sales of food and drink for human consumption made through
					 vending machines that only contain food and drink, and are serviced by full
					 line vendors, are not taxable. Food and drink for human consumption withdrawn
					 from inventory by full line vendors to be placed in full service vending
					 machines is taxable at the 8% wholesale rate of tax based on the cost. The tax
					 liability accrues to the full line vendor at the time of withdrawal and should
					 be remitted to the State in the same manner as any other sales tax collected by
					 the full line vendor on taxable sales.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 03 - Coin Operated and Vending Machines › Section 35-4-04-03-303

Current through June 25, 2024
The receipts from machines containing only food and drink
					 for human consumption provided by full line vendors are exempt from the seven
					 percent (7%) retail tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 03 - Coin Operated and Vending Machines › Section 35-4-04-03-304

Current through June 25, 2024
Sales of food or drink for human consumption and other
					 merchandise when sold from the same vending machine are subject to the seven
					 percent (7%) regular retail rate of tax based on the gross proceeds of such
					 sales. The eight percent (8%) wholesale rate based on the cost of withdrawal of
					 inventory of food and drink for human consumption does not apply.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 03 - Coin Operated and Vending Machines › Section 35-4-04-03-305

Current through June 25, 2024
All full line vendors must obtain a sales tax permit to
					 engage in business. This permit is sufficient for all machines operated by one
					 owner, regardless of location. This sales tax license or permit is in addition
					 to all other city, county and state privilege licenses or permits that may be
					 required.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 03 - Coin Operated and Vending Machines › Section 35-4-04-03-306

Current through June 25, 2024
Complete records must be kept by the full line vendor
					 showing the location of each machine, date of installation, and date of removal
					 from any location, and also the purchases and inventories of merchandise bought
					 for all vending machines and gross receipts derived from the operations at each
					 location.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 03 - Coin Operated and Vending Machines › Section 35-4-04-03-401

Current through June 25, 2024
Income received from the operations of amusement and music
					 machines is exempt from sales tax. However, clear and adequate records must be
					 maintained by the owner of the machines to substantiate their claims for
					 exemption.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 03 - Coin Operated and Vending Machines › Section 35-4-04-03-501

Current through June 25, 2024
The owners of vending machines whether for vending,
					 amusement or music are the users of such property and as such are required to
					 pay the regular retail rate of sales or use tax on all purchases of machines,
					 machine parts, phonograph records, needles and other accessories or supplies.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 04 - Photographers and Film Developers › Photographers and Videographers › Section 35-4-04-04-101

Current through June 25, 2024
Photographers and videographers are taxable at the
						regular retail rate of sales tax on retail sales to consumers of photographs,
						pictures, videos, disc, and other tangible personal property or specified
						digital products and no tax is due on sales to licensed retailers for
						resale.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 04 - Photographers and Film Developers › Photographers and Videographers › Section 35-4-04-04-102

Current through June 25, 2024
A photographer taking and selling pictures in Mississippi
						is subject to sales tax on his sales even if his studio and photo finishing
						activities are in another state.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 04 - Photographers and Film Developers › Photographers and Videographers › Section 35-4-04-04-103

Current through June 25, 2024
A photographer who creates digital images that are
						marketed via the internet through a third party that also prints the images as
						photographs and delivers them to purchasers is subject to sales tax as long as
						the photographer controls the sales of the images. The photographer will be
						considered to control the sale of the images if the website on which the images
						are posted appears to be the photographer's own site; the photographer is able
						to design or direct the appearance of the site from which the images are sold;
						the photographer sets the price for the images; the photographer determines how
						long the images will be offered on the website for sale; the photographer
						displays the website address on his marketing materials directing customers to
						the site to purchase his images; and/or the photographer otherwise exercises
						control over the marketing, sale or reproduction of the images he
						creates.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 04 - Photographers and Film Developers › Photographers and Videographers › Section 35-4-04-04-104

Current through June 25, 2024
Amounts received from the sale of coupons must be
						included in gross income of the photographer even though the agent making the
						sale retains the full amount of the coupon as his commission for having
						obtained a customer. If the customer fails to redeem the coupon and the amount
						paid is not refunded, the income received is taxable.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 04 - Photographers and Film Developers › Photographers and Videographers › Section 35-4-04-04-105

Current through June 25, 2024
When schools or other organizations are allowed a
						commission for handling the sales of a photographer or photo finisher, such
						commission must be included in the income of the business.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 04 - Photographers and Film Developers › Film Making › Section 35-4-04-04-201

Current through June 25, 2024
Income from the production of a film, such as
						commercials, promotional videos, advertisements, etc., is not considered the
						sale of tangible personal property or specified digital products and as such,
						is not subject to sales tax. If the producer or developer of such film produces
						multiple copies for sale, the activity then becomes taxable as the sale of
						tangible personal property or specified digital products.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 04 - Photographers and Film Developers › Film Making › Section 35-4-04-04-202

Current through June 25, 2024
Purchases of film or videotape for use in performing a
						service are taxable for sales or use tax. Purchases of film or videotape that
						are to be resold are exempt from sales or use tax.