reglab/statecodes huggingface dataset:
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-404

Current through June 25, 2024
Sales under a warranty agreement with the manufacturer are
					 exempt on that part charged to the factory. Any part of the charge made to the
					 customer is taxable at the appropriate rate.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-405

Current through June 25, 2024
Purchases or sales of parts and labor that are necessary
					 to repair farm equipment in inventory for resale are exempt, since the tax will
					 apply on the sale of the repaired equipment.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-406

Current through June 25, 2024
Repossessed property will be treated as returned
					 merchandise and credit will be allowed only for the uncollected part of the
					 selling price previously reported. The subsequent sale of the repossessed item
					 will be taxable on the same basis as the sale of new
					 merchandise.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-501

Current through June 25, 2024
Retail sales of lint cotton, seed cotton, baled cotton,
					 whether compressed or not, and cottonseed and soybeans in their original
					 condition are exempt.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-503

Current through June 25, 2024
Livestock, fish and poultry feed, which includes hay,
					 silage, beet or citrus pulp, cotton seed hulls, grain, shorts, chops, bran,
					 mash, cottonseed meal or cake, black strap molasses, stock salt (but not table
					 salt), oyster shells, grit and any other feed additive that stimulates growth,
					 is exempt when sold to be used as food for livestock, fish and poultry. Sales
					 of food for dogs, cats, or other pets and deer or wildlife are taxable at the
					 regular retail rate of tax (examples: deer corn, bird feed,
					 etc.).
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-504

Current through June 25, 2024
Sales of defoliants, insecticides, fungicides, herbicides
					 and baby chicks are exempt when they are to be used in growing agricultural and
					 forestry products for market. When sold for use on lawns or home gardens, such
					 retail sales are taxed at the regular retail rate.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-505

Current through June 25, 2024
Sales of bagging and ties for baling cotton, hay baling
					 wire and twine, boxes, crates, bags and cans are exempt from tax when made to
					 persons for use in growing or preparing agricultural products for market when
					 possession thereof passes to the customer at the time of sale of the product
					 contained therein.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-506

Current through June 25, 2024
Sales of ice to commercial fishermen purchased for use in
					 the preservation of seafood or to producers for use in the refrigeration of
					 vegetables for market are exempt. This does include the sale of dry
					 ice.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-507

Current through June 25, 2024
Sales of farm products (other than ornamental plants which
					 bear no fruit of commercial value) by the producer, except when sold by the
					 producer through an established place of business are exempt. This includes
					 Christmas trees, hay, straw, fresh cut flowers and similar products when grown
					 in Mississippi and cut, severed or otherwise removed from the farm, grove,
					 garden or other place of production and first sold from such place of
					 production in the original state or condition of preparation of
					 sale.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-510

Current through June 25, 2024
Sales of all antibiotics, hormones and hormone
					 preparations, drugs, medicines and other medications including serums and
					 vaccines, vitamins, minerals or other nutrients for use in the production and
					 growing of fish, livestock, honey bees and poultry by whomever sold is exempt.
					 Such exemption will be in addition to the exemption provided for feed for fish,
					 livestock, honey bees and poultry.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-511

Current through June 25, 2024
Sales of food products and honey that are grown, made or
					 processed in Mississippi and sold from farmers' markets that have been
					 certified by the Mississippi Department of Agriculture and Commerce are
					 exempt.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-601

Current through June 25, 2024
Cooperative Associations are liable for sales tax on the
					 same basis as other taxpayers, except that sales of agricultural products
					 produced by members that have not been subjected to any manufacturing process
					 are exempt. Sales of ice cream, pasteurized milk, butter and the like are
					 therefore taxable at the regular retail rate of tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-602

Current through June 25, 2024
Sales tax also applies on gross income from compressing
					 and storing cotton, custom meat processing and other services as listed under
					 Miss. Code Ann. Section
					 27-65-23.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-603

Current through June 25, 2024
Purchases by agricultural cooperatives for their own use
					 are taxable at the regular retail rate of sales or use tax. Purchases of
					 merchandise for resale by licensed retail agricultural cooperatives are exempt
					 from sales or use tax. Purchases of manufacturing or processing machinery and
					 machine parts for use in manufacturing a commodity for sale or rental are
					 taxable at the 11/2% reduced rate of tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-701

Current through June 25, 2024
Sales and Barter. The exchange of cottonseed meal and
					 hulls for cottonseed is considered an exempt sale of livestock feed. Sales of
					 any other property, unless specifically exempt, are taxable at the regular
					 retail rate of tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-702

Current through June 25, 2024
Sales or purchases of machinery and machine parts which
					 are to be used directly in the ginning process are taxable at the reduced 11/2%
					 rate of tax. Forklift trucks used directly in the ginning process are
					 considered to be manufacturing machinery.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-703

Current through June 25, 2024
Purchases of electricity and other fuels for operation of
					 cotton gins are exempt from sales tax. Bagging and ties for baling cotton are
					 exempt from sales or use tax. Other purchases of materials and services are
					 taxable at the regular retail rate of tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-801

Current through June 25, 2024
The regular retail rate of sales tax applies on the
					 following income accounts of cotton compresses (only if service is performed at
					 cotton compresses and is not a pass through charge from cotton gins):
					 compression, flat delivery, storage, weighing, lining, sampling, patching,
					 branding or markings handling, cotton sold for charges and insurance. If the
					 insurance charge is shown, then the corresponding insurance expense is a
					 deductible item.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-802

Current through June 25, 2024
The following income accounts are exempt from sales tax:
					 bagging, band, loose cotton and sweepings, patches and financial income such as
					 interest on investments. Charges made directly to agencies of the United States
					 Government or the State of Mississippi for storage of property owned by them
					 may also be excluded from taxable gross income.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-803

Current through June 25, 2024
Purchases of permanent bale tags by cotton compresses are
					 exempt from sales tax. Purchases of marking figures and strips, rivets and
					 twine are likewise exempt when used as bagging and ties.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-805

Current through June 25, 2024
Purchases of manufacturing machinery, repairs and parts
					 (band cutters, band slicers, band rollers, lift trucks, riveting machines and
					 other processing machines) used directly in the processing operation are
					 taxable at the reduced 11/2% rate of sales or use tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-806

Current through June 25, 2024
Purchases of all other equipment and supplies (building
					 materials, car door openers, car loaders, conveyors, cotton hooks, fire
					 extinguishers, hand trucks, janitorial supplies, office supplies, cotton
					 receipts, sampling machines, scales, trailers, oil, graphite, etc.) are taxable
					 at the regular retail rate of sales or use tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 01 - Soft Drinks › Section 35-4-09-01-100 - "Soft Drinks" and "Syrup" include

Current through June 25, 2024
1. All
				  beverages which are closed or sealed in glass, metal or any other type of
				  container, such as Coca Cola, Sprite, Dr. Pepper, 7-Up, R C Cola, ginger ale,
				  Canada Dry, Shasta, soda water, carbonated water, Capri Sun, Gator Aid, Hi C,
				  Hawaiian Punch, limeade, lemonade, orangeade, artificial fruit juice, tea,
				  chocolate drink and similar items.
2. Syrup of Coca Cola, Pepsi Cola, Chocolate,
				  Dr. Pepper, Tab and other syrup preparations for use in making soft drinks by
				  the seller.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 01 - Soft Drinks › Section 35-4-09-01-102

Current through June 25, 2024
Soft drinks and syrup withdrawn by a manufacturer for sale
					 at retail and food and drink withdrawn by a manufacturer or wholesaler to be
					 sold through full service vending machines are defined as wholesale
					 sales.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 01 - Soft Drinks › Section 35-4-09-01-103 - Value

Current through June 25, 2024
"Value" is determined by adding all costs, expenses and a
					 reasonable profit of the merchandise at the time the merchandise is withdrawn
					 from inventory. Value must include direct labor and energy, apportioned
					 administrative expenses and any other cost incurred in manufacturing the
					 product for sale. In no instance shall value be less than the least selling
					 price of like merchandise.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 01 - Soft Drinks › Section 35-4-09-01-104

Current through June 25, 2024
As compensation for timely filing of returns and payment
					 of the tax, a 2% vendor discount may be claimed on retail tax. No discount is
					 authorized on any other wholesale rates of tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 01 - Soft Drinks › Section 35-4-09-01-105

Current through June 25, 2024
The sale or rental of soft drink vending machines will not
					 be taxed when an offsetting sales or use tax has been paid on the cost of the
					 property by the owner.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 01 - Soft Drinks › Section 35-4-09-01-106

Current through June 25, 2024
Sales of soft drinks through vending machines under a
					 "full service sales" agreement are exempt from sales tax. "Full service sales"
					 are those that are made through vending machines in which the vendor places the
					 drinks, takes the money and pays the location owner a space rental fee.
					 Bottlers, wholesalers, distributors, etc. withdrawing soft drinks and syrup
					 from inventory for sale through full service vending machines must remit 8%
					 wholesale tax on total value when placed into the vending machine for sale. The
					 gross proceeds of retail sales made through such vending machines are exempt
					 from sales tax. The tax liability accrues to the wholesaler at the time of
					 withdrawal and should be remitted to the State with the same report and in the
					 same manner as any other sales tax liability.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 01 - Soft Drinks › Section 35-4-09-01-107

Current through June 25, 2024
Purchases by bottlers of raw materials (carbon dioxide
					 gas, syrups, acids, flavoring, water softeners) which become components of
					 drinks are exempt from sales or use tax. Purchases of containers, packaging and
					 shipping materials to accompany goods sold (bottles, cans, crowns, cartons,
					 cases) are likewise exempt from sales and use tax. Electric power or other
					 fuel, bottling machinery and machinery parts used directly in the bottling
					 process are taxable at the special 11/2% rate of tax. Purchases of cleaning
					 materials and supplies (acid for cleaning soakers, anhydrous ammonia and
					 refrigerants, calcium chloride, caustic soda, soaps, sulfuric acid, chlorine
					 and disinfectants, stationery, etc.) are taxable at the regular retail rate of
					 tax. Purchases of all other equipment and supplies (advertising and sales
					 promotion materials, signs, case conveyors, coolers and parts, hand trucks,
					 lift trucks, skids, uniforms, vending machines etc.) are likewise taxable at
					 the regular retail rate of tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 01 - Soft Drinks › Section 35-4-09-01-110

Current through June 25, 2024
Use tax is payable monthly directly to the State Tax
					 Commission, if not collected by the seller. In computing the use tax liability,
					 freight charges must be added to the cost of the property. The taxpayer
					 discount applies for timely payments.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 02 - Beverage and Food Businesses › Section 35-4-09-02-101

Current through June 25, 2024
The gross proceeds of sales by restaurants, cafes,
					 cafeterias, snack bars, drive-ins, beer parlors, lounges, night clubs,
					 concessions, caterers or other vendors of beverages and food products are
					 taxable at the regular retail rate of tax pursuant to Miss. Code Ann. Section
					 27-65-17.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 02 - Beverage and Food Businesses › Section 35-4-09-02-201

Current through June 25, 2024
Taxable gross proceeds include receipts from:
1. Admissions, minimum and cover charges for
				  entertainment;
2. Sales of
				  tangible personal property;
3.
				  Service charges; and
4. Vending
				  machine sales (except full service vending machines)
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 02 - Beverage and Food Businesses › Section 35-4-09-02-202

Current through June 25, 2024
Gratuities or tips specifically added as such on the
					 ticket to the cost of the meal, with the entire proceeds of indicated gratuity
					 going to the employee of the restaurant, shall be considered in the same light
					 as gratuities paid directly to the employee and is not considered to be taxable
					 income.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 02 - Beverage and Food Businesses › Section 35-4-09-02-203

Current through June 25, 2024
The value of merchandise withdrawn from stock for
					 consumption or any other use by the owner shall be included in gross proceeds
					 of sales taxable at the regular retail rate.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 02 - Beverage and Food Businesses › Section 35-4-09-02-204

Current through June 25, 2024
The value of employee meals prepared by a restaurant and
					 provided at no charge to employees of the restaurant is not included in the
					 restaurants' taxable gross proceeds of sales. Restaurants that are operated as
					 a part of a hotel, casino, hospital or other place of business cannot include
					 employee meals provided to employees working in other areas of the
					 operation.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 02 - Beverage and Food Businesses › Section 35-4-09-02-205

Current through June 25, 2024
The value of meals prepared by a restaurant and donated to
					 a charitable organization exempt from federal income tax under IRC Section
					 501(c) (3) that regularly provides food to the needy and the indigent is not
					 included in the restaurants' taxable gross proceeds of sales as provided for in
					 Miss. Code Ann. Section
					 27-65-3(h).
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 02 - Beverage and Food Businesses › Section 35-4-09-02-206

Current through June 25, 2024
Food service companies who operate restaurants or
					 cafeterias are to include any underwriting, management or other fees paid by
					 the client. Clients, who underwrite or discount meals to their employees and
					 for whom the food service company serves as an agent for food service
					 operations, may obtain a business license for the food service operation and
					 pay the regular retail sales tax on the greater of (a) the meal charges to
					 employees or (b) the cost to the employer of all purchases utilized in the food
					 service operation, with employer costs for food preparation or food service
					 management being expressly excluded from the computation of purchases. This
					 sales tax treatment shall apply regardless of who is the food service operator
					 as long as an agency relationship exists between the client/employers and the
					 food service operator.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 02 - Beverage and Food Businesses › Section 35-4-09-02-207

Current through June 25, 2024
Food sold to schools or students as regular student meals
					 is exempt from sales tax pursuant to Miss. Code Ann. Section
					 27-65-9(2)(a)
					 and (b). Food served at banquets and
					 luncheons for student groups is exempt from sales tax when the meal is paid for
					 directly by the exempt entity. Food sold by or through school cafeterias and
					 dining halls to non-students such as faculty members, employees, visitors and
					 the public is subject to sales tax. Additional information concerning food
					 sales at schools, colleges and universities can be found in Title 35, Part IV,
					 Subpart 13, Chapter 2 of the Mississippi Administrative Code.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 02 - Beverage and Food Businesses › Section 35-4-09-02-301

Current through June 25, 2024
Purchases of equipment, fixtures, supplies and advertising
					 materials that are used or consumed in the operation of the business are
					 taxable at the regular retail rate of sales or use tax. Examples include soap,
					 washroom supplies, cleaning materials, etc. as well as reusable napkins or
					 dishes.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 02 - Beverage and Food Businesses › Section 35-4-09-02-302

Current through June 25, 2024
Purchases of merchandise which become a part of products
					 resold are exempt from sales tax. Examples include salt, pepper, flour,
					 shortening, cooking oil, etc.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 02 - Beverage and Food Businesses › Section 35-4-09-02-303

Current through June 25, 2024
Purchases of non-reusable products such as paper or
					 plastic napkins, plates, cups, knives, forks, spoons, wrapping paper, boxes,
					 etc. which accompany food or beverage products sold are exempt from sales
					 tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 02 - Beverage and Food Businesses › Section 35-4-09-02-304

Current through June 25, 2024
Wholesale tax paid on purchases of alcoholic beverages and
					 beer for resale may be taken as a credit against the retail sales tax due on
					 the retail sales of such merchandise.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 02 - Beverage and Food Businesses › Section 35-4-09-02-501

Current through June 25, 2024
Additional local levies may be applicable to sales by
					 restaurants depending upon where they are located in this state. The local tax
					 shall be invoiced and collected as a separate levy.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 02 - Beverage and Food Businesses › Section 35-4-09-02-502

Current through June 25, 2024
The local levy is due on the same basis as the sales tax
					 and is levied on the sale of prepared foods. Additionally, some local levies
					 may also include the sale of beer and/or alcoholic beverages. The basis for
					 each local levy can be found in the appendix b.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 02 - Beverage and Food Businesses › Section 35-4-09-02-503

Current through June 25, 2024
Restaurants are defined as any place where prepared food
					 and beverages are sold for consumption, whether the food and beverage is
					 consumed on the premises or not. Restaurants do not include any school,
					 hospital, convalescent or nursing home, or any restaurant-like facility
					 operated by or in connection with a school, hospital, medical clinic,
					 convalescent or nursing home providing food for students, patients, visitors or
					 their families.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 02 - Beverage and Food Businesses › Section 35-4-09-02-504

Current through June 25, 2024
The term Prepared Food includes:
1. food made to order upon the customer's
				  request; or
2. food sold in a
				  heated state or heated by the seller; or
3. two or more food ingredients mixed or
				  combined by the seller for sale as a single item, but not including food that
				  is only, cut, repackaged, or pasteurized by the seller, and eggs, fish, meat,
				  poultry, and foods containing these raw animal foods requiring cooking by the
				  consumer as recommended by the Food and Drug Administration in Chapter 3, part
				  401.11 of its Food Code so as to prevent food borne illnesses: or
4. food sold with eating utensils "provided
				  by the seller," including plates, knives, forks, spoons, glasses, cups,
				  napkins, or straws. Eating utensils provided at no charge to a customer with
				  the purchase of a food item that remains in its original container packaged by
				  the manufacturer is not considered prepared food. This includes items such as a
				  cup of yogurt provided with a spoon.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 02 - Beverage and Food Businesses › Section 35-4-09-02-505

Current through June 25, 2024
Any person who holds a valid direct pay permit cannot use
					 such permit to cover any local levy. All taxes due from any of the local levies
					 must be paid at the time of purchase and cannot be remitted on a use tax return
					 through the use of a direct pay permit.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 03 - Ice Sales and Ice Manufacturers › Section 35-4-09-03-101

Current through June 25, 2024
The gross proceeds of sales of ice is taxable at the
					 regular retail rate of sales tax, however; sales of ice made to a licensed
					 retailer for resale are wholesale sales and not subject to sales
					 tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 03 - Ice Sales and Ice Manufacturers › Section 35-4-09-03-102

Current through June 25, 2024
Sales of ice to be used as a refrigerant in grocery
					 stores, service stations, hotels (except hotel restaurants), creameries, and
					 beer parlors are taxable at the regular retail rate of tax. Sales of ice to
					 railroad and trucking companies for the purpose of icing interstate or
					 intrastate shipments, or sales to industrial users are considered as sales for
					 consumption and are taxable at the regular retail rate.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 03 - Ice Sales and Ice Manufacturers › Section 35-4-09-03-103

Current through June 25, 2024
Sales of ice to commercial fishermen purchased for use in
					 the preservation of seafood are exempt from sales tax pursuant to Miss. Code
					 Ann. Section
					 27-65-103(a).
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 03 - Ice Sales and Ice Manufacturers › Section 35-4-09-03-104

Current through June 25, 2024
Sales of ice to manufacturers, retailers or processors for
					 use in packing a product for preservation or shipment or when used directly in
					 processing are exempt pursuant to Miss. Code Ann. Sections
					 27-65-5(3)
					 and
					 27-65-101(a)
					 and (b). Examples of such usage would be ice
					 used by meat packers in making sausage or in processing chickens or by a bakery
					 in making bread. Sales of ice to producers for use in the refrigeration of
					 vegetables for market are also exempt.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 03 - Ice Sales and Ice Manufacturers › Section 35-4-09-03-105

Current through June 25, 2024
Sales of other tangible personal property by ice plants
					 such as ice boxes, fruits, vegetables, produce or any other commodities are
					 taxable at the regular retail rate with no deductions allowed for delivery
					 charges or expenses. Sales of these items to licensed retailers for resale are
					 wholesale sales and are not subject to the sales tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 03 - Ice Sales and Ice Manufacturers › Section 35-4-09-03-106

Current through June 25, 2024
Sales of ice vending machines, ice makers and other
					 similar equipment to cafes, hotels, motels, service stations, etc., are taxable
					 at the regular retail rate of sales or use tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 03 - Ice Sales and Ice Manufacturers › Section 35-4-09-03-107

Current through June 25, 2024
Charges for public storage are taxable at the regular
					 retail rate pursuant to Miss. Code Ann. Section
					 27-65-23.
					 Charges for public storage of goods that are temporarily stored in this state
					 pending shipping or mailing of the property to another state are exempt from
					 tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 03 - Ice Sales and Ice Manufacturers › Section 35-4-09-03-201

Current through June 25, 2024
Ice manufacturers are required, with certain exceptions,
					 to obtain a direct pay permit as provided by Miss. Code Ann. Section
					 27-65-93.
					 The direct pay permit shall be used to report and remit the applicable sales
					 and use tax due on all purchases of tangible personal property, utilities and
					 services directly to the state in lieu of payment to the
					 vendor.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 03 - Ice Sales and Ice Manufacturers › Section 35-4-09-03-202

Current through June 25, 2024
Owners of self-contained ice manufacturing/dispensing
					 houses will not be issued a direct pay permit. The ice house owner may apply to
					 the Department for a letter authorizing water utility companies to sell water
					 used as a raw material exempt from sales tax and authorizing electricity
					 utility companies to sell electricity used in the ice house
					 exempt.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 03 - Ice Sales and Ice Manufacturers › Section 35-4-09-03-203

Current through June 25, 2024
Purchases by ice manufacturers of shipping materials
					 (bags, twine, etc.) to accompany goods sold where possession passes to the
					 customer are exempt from sales or use tax pursuant to Miss. Code Ann. Section
					 27-65-101(a).
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 03 - Ice Sales and Ice Manufacturers › Section 35-4-09-03-204

Current through June 25, 2024
Raw materials (water) and processing chemicals (ammonia)
					 used in manufacturing ice are exempt from tax pursuant to Miss. Code Ann.
					 Section
					 27-65-101(b).
					 Water must be separately metered from any other usage.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 03 - Ice Sales and Ice Manufacturers › Section 35-4-09-03-205

Current through June 25, 2024
Purchases of electrical power or other fuels used directly
					 in the manufacturing process are exempt while manufacturing machinery or
					 machine parts used directly in the manufacturing process are taxable at the
					 special 11/2% rate of tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 03 - Ice Sales and Ice Manufacturers › Section 35-4-09-03-206

Current through June 25, 2024
Purchases of self-contained ice manufacturing/dispensing
					 houses are taxable at the special 1 1/2% rate of tax only on that portion of
					 the purchase price that is directly involved in the manufacturing of the ice.
					 The remaining portion of the purchase price will be taxable at the regular
					 retail rate of tax. Adequate records must be maintained to substantiate the
					 portion of the purchase price that is related to the manufacturing components
					 of the ice house.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 03 - Ice Sales and Ice Manufacturers › Section 35-4-09-03-207

Current through June 25, 2024
Purchases of all other equipment and supplies (ice picks,
					 hooks, delivery bags not sold with ice, etc.) are taxable at the regular retail
					 rate of tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 03 - Ice Sales and Ice Manufacturers › Section 35-4-09-03-208

Current through June 25, 2024
Rental or lease by ice manufacturers of tangible personal
					 property is taxed at the same rates as sales of the same
					 property.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 04 - Milk Products › Sales › Section 35-4-09-04-102

Current through June 25, 2024
The following types of sales are exempt from sales
						tax:
1. Sales of raw milk, skimmed
					 milk or cream by a dairy producer before the products are subjected to any
					 other process. Sales tax is due when such products are sold at an established
					 store.
2. Sales of raw milk,
					 skimmed milk or cream by an agricultural cooperative, when such products are
					 produced by its members, and before the products are subjected to any other
					 process.
3. Sales to licensed
					 dealers or retailers for resale or to manufacturers for further
					 processing.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 04 - Milk Products › Sales › Section 35-4-09-04-103

Current through June 25, 2024
Dairy producers are liable for regular retail sales or
						use tax on the purchase price of all equipment, machines and supplies.
						Purchases of containers such as milk bottles, cartons, wax for cartons and caps
						are exempt as containers when preparing agricultural products for market when
						possession passes to the customer at the time of sale of the product contained
						therein. Mechanical milking machines, milk tanks and coolers are taxed at the
						1.5% special rate of tax as farm implements. All other taxable items are taxed
						at the regular retail rate.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 04 - Milk Products › Sales › Section 35-4-09-04-104

Current through June 25, 2024
Sales of materials to a dairy producer used in the
						repair, renovation or addition to, expansion and/or improvement of buildings or
						related facilities shall be taxed at the 3.5% special rate.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 04 - Milk Products › Sales › Section 35-4-09-04-105

Current through June 25, 2024
Producers who pasteurize milk or manufacturers of milk
						products are exempt on purchases of containers that will be sold with the milk
						or manufactured product. Purchases of manufacturing machinery or parts that
						will be used directly in manufacturing or processing milk products for sale are
						subject to the 1.5% special rate of sales or use tax. Purchases of electric
						power or other fuel used in manufacturing or processing milk products for sale
						are exempt. See Title 35 Miss. Admin. Code, Part IV, Subpart 6, Chapter 01
						concerning the Affidavit for Utility Exemption. All other purchases of
						equipment, machinery or supplies are subject to the regular retail rate of
						sales or use tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 04 - Milk Products › Purchases by Producers, Pasteurizers and Manufacturers › Section 35-4-09-04-200 - Purchases by Producers, Pasteurizers and Manufacturers

Current through June 25, 2024
Producers are liable for regular retail sales or use tax
						on the purchase price of all equipment, machines and supplies except on milk
						bottles, cartons, wax for cartons and caps which are exempt as containers for
						marketing agricultural products. Mechanical milking machines, milk tanks and
						coolers are taxed at the 3% special rate of tax. All other taxable items are
						taxed at the regular retail rate.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 04 - Milk Products › Purchases by Producers, Pasteurizers and Manufacturers › Section 35-4-09-04-201

Current through June 25, 2024
Producers who pasteurize milk or manufacturers of milk
						products are exempt on purchases of containers that will be sold with the milk
						or manufactured product. Purchases of manufacturing machinery or parts that
						will be used directly in manufacturing or processing milk products for sale are
						subject to the 1 1/2% special rate of sales or use tax. Purchases of electric
						power or other fuel used in manufacturing or processing milk products for sale
						are likewise subject to the 1 1/2% special rate of sales or use tax. All other
						purchases of equipment, machinery or supplies are subject to the regular retail
						rate of sales or use tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 04 - Milk Products › Purchases by Producers, Pasteurizers and Manufacturers › Section 35-4-09-04-202

Current through June 25, 2024
Rental or lease of machinery and other tangible personal
						property is taxed at the same rate as sales of the same
						property.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 05 - Bakeries › Section 35-4-09-05-100

Current through June 25, 2024
Bakeries doing primarily a wholesale business are
					 considered as manufacturers. Bakery activities carried on by a retailer in
					 connection with a catering service, cafe, delicatessen or pastry shop, are not
					 in this manufacturing class, but are subject to the tax and any special tax
					 levy as applicable to food and beverage business.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 05 - Bakeries › Section 35-4-09-05-101

Current through June 25, 2024
Sales by bakeries to consumers are retail transactions
					 taxable at the regular retail rate of tax. Sales to other manufacturers,
					 wholesalers or licensed retailers for resale are exempt.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 05 - Bakeries › Section 35-4-09-05-102

Current through June 25, 2024
Sales of manufacturing machinery or machine parts to
					 bakeries for use directly and exclusively in manufacturing bakery products are
					 taxable at the 11/2% special rate of tax. Sales of raw materials and packaging
					 materials used to package bakery products for sale are exempt from tax. Sales
					 of electric power or other fuels to bakeries for use directly in the
					 manufacturing process are exempt from sales tax. See Title 35 Miss. Admin.
					 Code, Part IV, Subpart 6, Chapter 01 concerning the Affidavit for Utility
					 Exemption.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 09 - Food and Beverage › Chapter 05 - Bakeries › Section 35-4-09-05-103

Current through June 25, 2024
Sales of other supplies and equipment to a baker for use
					 and consumption, such as the following, are taxable at the regular retail rate
					 of sales or use tax:
1. Advertising
				  materials and signs
2. Bread
				  trays
3. Display
				  equipment
4. Fans and ventilating
				  equipment
5. Furniture and
				  fixtures
6. Garbage disposal
				  equipment
7. Janitorial supplies
				  and equipment
8. Office supplies
				  and equipment
9. Shelves and
				  buns
10. Trade books
11. Uniforms, aprons, caps, etc.
12. Utensil racks
13. Vending carts and trucks
14. Washroom supplies
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 10 - Construction and Oil Field › Chapter 01 - Construction Contractors › Section 35-4-10-01-101

Current through June 25, 2024
The terms "contractor" and "prime contractor" mean a
					 person entering into an agreement, either verbal or written, with the owner of
					 a project to perform such work as is described in the following paragraphs. A
					 person may not contract with himself.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 10 - Construction and Oil Field › Chapter 01 - Construction Contractors › Section 35-4-10-01-102

Current through June 25, 2024
A "subcontractor" is a person entering into an agreement
					 with a prime contractor or other subcontractor to perform work required under
					 the prime contract.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 10 - Construction and Oil Field › Chapter 01 - Construction Contractors › Section 35-4-10-01-103 - Management Contracts

Current through June 25, 2024
A person entering into an agreement, or "management
					 contract", on a fee basis is not considered a prime contractor when such person
					 acts as a liaison between the owner of the project and the various contractors
					 who are hired and paid directly by the owner.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 10 - Construction and Oil Field › Chapter 01 - Construction Contractors › Section 35-4-10-01-201

Current through June 25, 2024
A contractor, other than an oil or a gas well driller,
					 taxable under Miss. Code Ann. Section
					 27-65-21 shall
					 apply to the Commissioner for a Material Purchase Certificate (MPC) identifying
					 the specific contract before work is begun. Contracts for residential
					 construction are not taxable under Miss. Code Ann. Section
					 27-65-21 and do
					 not qualify for an MPC.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 10 - Construction and Oil Field › Chapter 01 - Construction Contractors › Section 35-4-10-01-202

Current through June 25, 2024
The contractor's tax, together with any use tax due, must
					 be paid before work is begun on any contract exceeding $75,000, unless a bond
					 is filed with the Department of Revenue. Bond forms are made available on
					 request.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 10 - Construction and Oil Field › Chapter 01 - Construction Contractors › Section 35-4-10-01-203

Current through June 25, 2024
On taxable contracts between $10,000 and $75,000, or when
					 a bond is required to be filed, the tax must be paid on a monthly basis as
					 compensation is received, regardless of a contractor's sales tax filing status.
					 Any use tax due on equipment shall be paid on or before the 20th day of the
					 month following the month in which the property is brought into
					 Mississippi.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 10 - Construction and Oil Field › Chapter 01 - Construction Contractors › Section 35-4-10-01-204

Current through June 25, 2024
Persons or firms without a permanent place of business
					 within Mississippi are required to qualify and pay the 31/2% contractor's tax
					 and any use tax due on the total contract amount before work is begun, unless a
					 bond is filed as provided by Miss. Code Ann. Section
					 27-65-27
					 in an amount sufficient to cover these taxes.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 10 - Construction and Oil Field › Chapter 01 - Construction Contractors › Section 35-4-10-01-205

Current through June 25, 2024
The tax is levied upon the prime contractor.
					 Subcontractors who perform work on a qualified prime contract owe no tax on the
					 subcontract price or gross income unless the prime contractor fails to pay the
					 tax due. A subcontractor may want to request a copy of the MPC from the prime
					 contractor. Should the prime contractor fail to qualify the contract and pay
					 the amount of tax due, the subcontractor is liable for the contractor's tax on
					 that portion of the work sublet to him.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 10 - Construction and Oil Field › Chapter 01 - Construction Contractors › Section 35-4-10-01-206

Current through June 25, 2024
The 2% taxpayer discount is not allowed on sales tax
					 imposed and levied by Miss. Code Ann. Section
					 27-65-21
					 (contractor's tax).
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 10 - Construction and Oil Field › Chapter 01 - Construction Contractors › Section 35-4-10-01-207 - Reserved

Current through June 25, 2024
Failure to comply with the requirements to obtain an MPC
					 before work begins, prepay contractor's and use taxes or obtain a bond shall
					 result in the contractor being prohibited from performing the contract until
					 such requirements are met.