reglab/statecodes huggingface dataset:
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 04 - Photographers and Film Developers › Motion Picture Making › Section 35-4-04-04-301

Current through June 25, 2024
Certain exemptions and a reduced rate are available for
						machinery, equipment and supplies used in the production of a motion picture in
						Mississippi. The term " motion picture" is defined to mean a nationally
						distributed feature-length film, video, television series or commercial made in
						Mississippi and does not include the production of television coverage of news
						and athletic events, or a film, video, television series or commercial that
						contains any material or performance defined in Section
						97-29-103.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 04 - Photographers and Film Developers › Motion Picture Making › Section 35-4-04-04-302

Current through June 25, 2024
Machinery and equipment used in the production of motion
						pictures shall be defined as manufacturing machinery subject to the special
						reduced rate of 11/2%. Equipment or machinery bought or leased outside of
						Mississippi for exclusive use on location in Mississippi will be subject to a
						use tax of 1/2%. Manufacturing machinery that is used in the production of a
						motion picture is not limited to a plant site use. Items defined as
						manufacturing machinery include:
1.
					 Audio Equipment
2. Camera
					 Equipment
3. Computer Equipment
					 (for animation, editing or special effects)
4. Editing Equipment
5. Lighting Equipment
6. Projection Equipment
7. Sound Equipment
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 04 - Photographers and Film Developers › Film Developing › Section 35-4-04-04-401

Current through June 25, 2024
Income received from developing, retouching, printing,
						tinting or other photo finishing activities is taxable at the regular retail
						rate of tax when performed for a consumer and no tax is due when performed for
						other licensed retailer 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 › Purchases › Section 35-4-04-04-502

Current through June 25, 2024
Purchases of paper and film for use in making photographs
						are exempt from sales or use tax as raw materials and chemicals used in
						processing the same are likewise exempt. Machinery and machinery parts for
						studio use in developing film, photographs, prints or slides are taxable at the
						1 1/2% reduced rate of tax. Machinery or equipment provided for customer use to
						copy or reproduce photographs are subject to the 7% regular rate of
						tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 05 - Printing Industry › Section 35-4-04-05-101

Current through June 25, 2024
The term "Printer" includes publisher and other producers
					 or reproducers of lettering or images of any kind on paper, printing plates or
					 other material. Providing copiers, printers or other machinery in the owner's
					 place of business for use by customers who make their own printed material for
					 a fee does not fall under the term "Printer".
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 05 - Printing Industry › Section 35-4-04-05-102

Current through June 25, 2024
Gross proceeds of sales by persons engaging in the printing
					 business are taxable at the regular retail rate of tax on the total charge with
					 the following exceptions:
1. Sales of
				  printed matter or printing services to licensed dealers for resale at retail in
				  the regular course of business are exempt from sales tax.
2. Where stamped envelopes or post cards are
				  purchased and printed for the customers, the amount of the postage may be
				  deducted from the total charge.
3.
				  Sales of daily or weekly newspapers and periodicals or publications of
				  scientific, literary or educational organizations which are exempt from Federal
				  income taxation under Section 501(c)(3) of the Internal Revenue Code of 1954 as
				  it existed as of March 31, 1975, are exempt from sales tax.
4. Printed products that are delivered
				  outside of this state are exempt from sales tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 05 - Printing Industry › Section 35-4-04-05-103

Current through June 25, 2024
Purchases by a printer of ink, printing stock, staples,
					 stapling wire, binding twine, glue and other tangible personal property which
					 become a component part of the printed matter, or are coated upon or
					 impregnated therein, are purchases of raw materials and exempt from tax.
					 Purchases of component materials which are used or consumed by the printer in
					 the fabrication of plates incidental to a customer printing job are likewise
					 deemed to be component materials and exempt from tax provided that title to
					 such property passes to the customer.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 05 - Printing Industry › Section 35-4-04-05-104

Current through June 25, 2024
Purchases of machinery, machine parts, computers, digital
					 equipment, or software used directly in the printing or reproduction process
					 are taxable at the 1 1/2% special rate of tax. Purchases of electric power or
					 other fuels used directly in the printing or reproduction process are exempt
					 from sales tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 05 - Printing Industry › Section 35-4-04-05-105

Current through June 25, 2024
Purchases of other equipment and supplies are taxable at
					 the regular retail rate of tax. Such other equipment includes but is not
					 limited to inserters or mail sorting equipment. Purchases of copiers and other
					 equipment provided for use by customers who make their own printed material are
					 taxable at the regular retail rate of tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 06 - Paper Products and Paper Dealers › Section 35-4-04-06-101

Current through June 25, 2024
Paper products include, but are not limited to, brochures,
					 manuals, cardboard boxes, wrapping paper, napkins, labels, tickets, memo pads,
					 sticky notes, and advertising materials.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 06 - Paper Products and Paper Dealers › Section 35-4-04-06-102

Current through June 25, 2024
Sales of raw materials to manufacturers or custom
					 processors are exempt. Paper products sold to manufacturers, custom processors
					 or wholesalers as shipping materials to accompany goods sold are exempt from
					 sales tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 06 - Paper Products and Paper Dealers › Section 35-4-04-06-103

Current through June 25, 2024
Paper products sold to licensed retailers for resale and
					 containers used as shipping materials to accompany goods or services sold by
					 the retailer are exempt.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 06 - Paper Products and Paper Dealers › Section 35-4-04-06-104

Current through June 25, 2024
Sales of materials for use by the purchaser for his own
					 consumption, such as advertising, sales promotion materials, supplies, or
					 materials furnished to merchants are taxable at the regular retail rate of
					 tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 06 - Paper Products and Paper Dealers › Section 35-4-04-06-105

Current through June 25, 2024
The schedule below provides guidance in determining the
					 correct tax treatment when paper dealers sell paper products:
When Sold to:
Paper Products Retailers (For Resale)
Other Retailers- Grocery stores, restaurants,
								  cafeterias, convenience stores, dept. stores, etc.
Consumer - Product used for individuals or
								  businesses own use, including employees of seller, churches & religious
								  institutions, private schools, colleges, & hospitals, offices, hotels,
								  motels, professionals, etc.
Manufacturers & Processors
Laundries & Dry Cleaners
Government agencies, nonprofit private schools,
								  public schools, nonprofit hospitals & public hospitals.
Type of Paper Product Sold:
Advertising Materials - Including matches,
								  brochures, leaflets, hand bills, manuals, signs, catalogs, etc.
Exempt
Regular Retail
Regular Retail
Regular Retail
Regular Retail
Exempt
Containers - Including bags, boxes, sacks,
								  cartons, cases, wrapping paper, twine, tape, collar tabs, shirt boards, coat
								  hangers, cups, plates, napkins, forks, spoons, straws, waxed paper, car lining
								  paper, labels & other one time use containers.
Exempt
Exempt
Regular Retail
Exempt
Exempt
Exempt
Supplies - Including table cloths, towels, toilet
								  tissue, confetti, party novelties, menus, sales pad, tickets, memo pads,
								  prescription blanks, office supplies, etc.
Exempt
Regular Retail
Regular Retail
Regular Retail
Regular Retail
Exempt
Miscellaneous - Tags, manuals, data sheets,
								  inspection slips, price lists, advertising materials, warranty slips and other
								  items to accompany product mfg. for sale.
Exempt
Regular Retail
Regular Retail
Exempt
Regular Retail
Exempt
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 07 - Automotive Parts Jobbers › Section 35-4-04-07-100

Current through June 25, 2024
Sales of automotive parts to consumers are taxable at the
					 regular retail rate of tax. Sales of automotive parts to licensed retail
					 dealers, garages, automobile dealers or service stations who resell such parts
					 on vehicles sold in the regular course of business, are wholesale sales and
					 exempt from sales tax. "Wholesale sales" shall not include a transaction
					 whereby property is delivered to and collection for same is made form a person
					 that will consume the property rather than resell it even though the billing is
					 to a licensed retailer.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 07 - Automotive Parts Jobbers › Section 35-4-04-07-101

Current through June 25, 2024
Sales to licensed dealers of materials which become
					 components of a product for sale or repair, such as paint, thinner, body
					 solder, welding rods, flux, polish, rubber cement, etc., are exempt from sales
					 tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 07 - Automotive Parts Jobbers › Section 35-4-04-07-102

Current through June 25, 2024
Sales of supplies and equipment to be used by body shops,
					 service stations, garages, dealers, etc., are taxable at the regular retail
					 rate of sales tax. Examples: tools, cleaning materials, display and advertising
					 equipment, sandpaper, oxygen and acetylene.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 07 - Automotive Parts Jobbers › Section 35-4-04-07-103

Current through June 25, 2024
"Shade tree" mechanics that are not registered for sales
					 tax as garages are classified as consumers, taxed at the regular retail rate of
					 tax on purchases.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 08 - Sales and Installations of Personal Property › Section 35-4-04-08-101

Current through June 25, 2024
Any person selling and installing personal property as a
					 business activity is taxed by Miss. Code Ann. Section
					 27-65-17
					 on gross proceeds of sales, which include installation charges as defined by
					 Miss. Code Ann. Section
					 27-65-3.
					 Persons not in the business of selling who only install the owner's personal
					 property are not subject to tax on labor charged to the owner unless taxed as a
					 service provided by Miss. Code Ann. Section
					 27-65-23.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 08 - Sales and Installations of Personal Property › Section 35-4-04-08-201

Current through June 25, 2024
"Business activity" includes any activity or act engaged in
					 (personal or corporate) for benefit or advantage, either direct or indirect and
					 does not require that an inventory of goods be maintained.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 08 - Sales and Installations of Personal Property › Section 35-4-04-08-202

Current through June 25, 2024
"Installation" means the application of tangible personal
					 property to real or personal property regardless of whether it becomes a part
					 of the real property or retains its personal property classification. Examples
					 of installed sales, or sales of property set in place are
1. Aluminum and plastic siding;
2. Appliances;
3. Awnings;
4. Carpets;
5. Carports;
6. Drapes;
7. Fences;
8. Floor coverings;
9. Gasoline pumps;
10. Glass;
11. Machinery;
12. Office and business equipment
13. Pipe organs
14. Roofing;
15. Store fixtures;
16. Tile
17. Tombstones;
18. Window air conditioning units;
19. Window guards; and
20. Similar property
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 08 - Sales and Installations of Personal Property › Section 35-4-04-08-203

Current through June 25, 2024
"Installation" does not include general construction work
					 and carpentry when the majority of the activity is the erection of the
					 structure of a building or other real property.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 08 - Sales and Installations of Personal Property › Section 35-4-04-08-301

Current through June 25, 2024
Commercial contracts over $10,000 for the installation of
					 personal property which qualify as an activity under Miss. Code Ann. Section 27
					 - 65 - 21 will be taxed at 3 1/2% (see Title 35, Mis s. Admin. Code, Part IV,
					 Subpart 10, Chapter 1). Activities which may qualify under this section are
					 roofing, siding, tile setting, glass, floor covering and fence
					 installation.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 08 - Sales and Installations of Personal Property › Section 35-4-04-08-302

Current through June 25, 2024
Suppliers who contract for less than $ 10,000 primarily for
					 the sale and installation of property listed in this regulation, which may
					 include some incidental construction or carpentry services, are taxed on the
					 full installed sales price of the job, to include labor and materials, at the
					 regular retail rate of tax (for example, the sale and installation of roofing,
					 tile, carpets, etc.)
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 08 - Sales and Installations of Personal Property › Section 35-4-04-08-303

Current through June 25, 2024
Similar contracts for a noncommercial structure, in any
					 amount, are also taxable on the full installed sales price, to include labor
					 and materials, of the job at the regular retail rate of tax. Such noncommercial
					 contracts do not qualify for the reduced rate of contractor's tax provided by
					 Miss. Code Ann. Section
					 27-65-21. No
					 sales tax is due when sold for resale to and installed for another dealer in
					 such property.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 08 - Sales and Installations of Personal Property › Section 35-4-04-08-401

Current through June 25, 2024
When as the result of signing a monitoring contract, the
					 alarm company provides and installs the alarm system for free or at reduced
					 cost, the equipment is not taxed for use tax or treated as a withdrawal from
					 inventory. Sales tax is due on the amount received from the customer. The
					 monitoring service is taxable regardless of where the monitoring is taking
					 place.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 08 - Sales and Installations of Personal Property › Section 35-4-04-08-501

Current through June 25, 2024
All sales of concrete and asphalt are taxable at the
					 regular retail rate of tax unless the purchaser provides a valid exemption. A
					 valid exemption means that the purchaser is an entity exempt from sales tax
					 under Miss. Code Ann. Section
					 27-65-101
					 through
					 27-65-111; or
					 that the purchaser holds an MPC number or direct pay permit issued under Miss.
					 Code Ann. Section
					 27-65-21 or
					 27-65-93,
					 respectively. Additional information on the treatment of concrete and asphalt
					 sales may be found in Title 35, Mississippi Administrative Code, Part IV,
					 Subpart 10, Chapter 01.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 09 - Manufactured Housing › Section 35-4-04-09-100

Current through June 25, 2024
Manufactured home (mobile home) is defined as a structure
					 that is transportable in one or more sections and is built on a permanent
					 chassis. A manufactured home is designed for use as a dwelling or office with
					 or without a permanent foundation when connected to required utilities. The
					 sale or lease of manufactured homes is taxed at the reduced rate of
					 3%.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 09 - Manufactured Housing › Section 35-4-04-09-101

Current through June 25, 2024
Items permanently attached to and becoming a component
					 part of the manufactured home at the time of the sale are included in the
					 purchase price that is taxable at 3%. Examples would be a built-in dishwasher
					 and central heating and air conditioning. Appliances sold and shipped by the
					 manufacturer with the home and included in the overall price of the home from
					 the manufacturer are also considered part of the manufactured home taxable at
					 the reduced rate of 3%. Other furniture and freestanding appliances purchased
					 and resold by the manufactured home dealer are taxable at the 7% rate of tax.
					 The sales price of the additional freestanding furniture and appliances should
					 be separately stated from the sales price of the manufactured home. Likewise,
					 the 7% sales tax should also be separately stated from the 3% sales
					 tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 09 - Manufactured Housing › Section 35-4-04-09-102

Current through June 25, 2024
Purchases of labor and parts for repair are exempt when
					 purchased by a registered manufactured home dealer for reconditioning used
					 manufactured homes to be resold. Sales of repairs, repair parts and replacement
					 parts to owners of manufactured homes are taxable at the 7% rate of
					 tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 09 - Manufactured Housing › Section 35-4-04-09-103

Current through June 25, 2024
Amounts included in the sale of a manufactured home for
					 "set up charges" are taxed at the same rate as the manufactured home. These
					 charges are limited to the site built supporting parts upon which the
					 manufactured home is placed. It includes all exterior materials required to
					 physically screen or shield such supports including skirting and basic entry
					 steps required for exterior doors. Charges by the manufactured home dealer to
					 run the utilities to the site where the manufactured home will be set up are
					 taxable at the 7% rate of tax. This includes running the utilities to the site
					 and installing the electrical pole and or the water meter. The manufactured
					 home dealer should provide their sales tax account number to the utility
					 company, plumber or electrician to purchase these services exempt for
					 resale.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 09 - Manufactured Housing › Section 35-4-04-09-104

Current through June 25, 2024
Other charges for general home site preparation such as,
					 but not limited to the grading of the home site, providing fill dirt or other
					 fill materials for preparation of the home site, installation of a septic tank
					 system or running utilities to the home site are not defined as set up charges.
					 If the manufactured housing dealer provides these services to his customer,
					 then the manufactured housing dealer is considered to be reselling such
					 services and should provide his tax number to the vendor or contractor
					 providing such services. The manufactured housing dealer is responsible for
					 collecting and remitting 7% tax on all additional charges that are not "set up
					 charges".
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 09 - Manufactured Housing › Section 35-4-04-09-105

Current through June 25, 2024
The manufactured home dealer should pay 7% sales tax on
					 the cost of materials for any carpentry work performed for the customer at the
					 manufactured home site. This includes onsite construction of decks and other
					 similar structures. The manufactured home dealer should pay 7% sales tax on
					 purchases of concrete from a mix plant or asphalt for use in construction of
					 foundation runners, pilings, piers, driveways, patios or other similar
					 structures. No sales tax should be charged to the customer for these
					 construction services
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 09 - Manufactured Housing › Section 35-4-04-09-106

Current through June 25, 2024
Any taxpayer operating a new or used mobile home
					 dealership shall be required to post a cash or surety bond prior to receiving a
					 Sales Tax Permit to engage in business. The amount of the bond shall be $25,000
					 for a new mobile home dealer and $10,000 for a used mobile home dealer, unless
					 the taxpayer or Commissioner can show cause for another amount to be
					 accepted.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 09 - Manufactured Housing › Section 35-4-04-09-107

Current through June 25, 2024
Any manufactured home dealer who files delinquent tax
					 returns for more than one period in a calendar year or who presents a check for
					 payment of tax that is returned by the bank for insufficient funds, shall be
					 required to post a bond equal to six months' tax liability. The six months'
					 liability shall be determined by accumulating the past 12 months' liability
					 (determined by returns filed or audit results) and dividing by
					 2.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 10 - Specified Digital Products › Section 35-4-04-10-100

Current through June 25, 2024
The sale, rental or lease of specified digital products is
					 taxed at the regular retail rate when:
1. The sale, rental or lease is to an end
				  user;
2. The seller coveys the
				  right of permanent or less than permanent use of the products transferred
				  electronically; or
3. The sale is
				  conditioned or not conditioned on continued payment.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 10 - Specified Digital Products › Section 35-4-04-10-101

Current through June 25, 2024
The sale of a digital code that allows the purchaser to
					 obtain a specified digital product is taxed in the same manner as a specified
					 digital product.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 10 - Specified Digital Products › Section 35-4-04-10-102 - Specified digital products

Current through June 25, 2024
"Specified digital products" are electronically
					 transferred digital audio-visual works, digital audio works and digital books.
					 A person is in the business of selling, leasing or renting specified digital
					 products in Mississippi if the product is electronically transferred to a
					 purchaser located in Mississippi. A product is "electronically transferred"
					 when it is obtained by the purchaser by some means other than tangible storage
					 media, including, but not limited to, delivery via internet or network, or
					 access via internet or network to a server where the product is stored,
					 regardless of the location of the server.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 10 - Specified Digital Products › Section 35-4-04-10-103

Current through June 25, 2024
Sales by a specified digital products provider to another
					 specified digital products provider for resale are not subject to sales tax, if
					 the provider purchasing the product holds a permit issued under Miss. Code Ann.
					 Section
					 27-65-27.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 11 - Medical Cannabis Establishments › Section 35-4-04-11-101

Current through June 25, 2024
"Cannabis" means all parts of the plant of the genus
					 cannabis, the flower, the seeds thereof, the resin extracted from any part of
					 the plant, and every compound, manufacture, salt, derivative, mixture, or
					 preparation of the plant, its seeds or its resin, including whole plant
					 extracts. It does not mean cannabis derived from drug products approved by the
					 federal Food and Drug Administration under Section 505 of the Food, Drug and
					 Cosmetic Act.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 11 - Medical Cannabis Establishments › Section 35-4-04-11-102

Current through June 25, 2024
"Cannabis products" means cannabis flower, concentrated
					 cannabis, cannabis extracts, and products that are infused with cannabis or an
					 extract thereof and are intended for use or consumption by humans. The term
					 includes, without limitation, edible cannabis products, beverages, topical
					 products, ointments, oils, tinctures and suppositories that contain
					 tetrahydrocannabinol (THC) and/or cannabidiol (CBD) except those products
					 excluded from control under Miss. Code Sections
					 41-29-113
					 and
					 41-29-136.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 11 - Medical Cannabis Establishments › Section 35-4-04-11-103

Current through June 25, 2024
"Cardholder" is a registered qualifying patient or a
					 registered designated caregiver who has been issued and possesses a valid
					 registry identification card.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 11 - Medical Cannabis Establishments › Section 35-4-04-11-104

Current through June 25, 2024
"Dispensary" is an entity licensed and registered with the
					 Department of Revenue that acquires, possesses, stores, transfers, sells,
					 supplies, or dispenses medical cannabis, cannabis products, equipment used for
					 medical cannabis, or related supplies and educational materials to
					 cardholders.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 11 - Medical Cannabis Establishments › Section 35-4-04-11-105

Current through June 25, 2024
"Equipment used for medical cannabis" includes pipes,
					 bongs, rolling machines, grinders and similar products. Related supplies
					 include rolling papers, bags, glass container jars, rolling trays and similar
					 products.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 11 - Medical Cannabis Establishments › Section 35-4-04-11-106

Current through June 25, 2024
"Medical cannabis establishment" means a cannabis
					 cultivation facility, cannabis processing facility, cannabis testing facility,
					 cannabis dispensary, cannabis transportation entity, cannabis disposal entity
					 or cannabis research facility licensed and registered by the appropriate
					 agency.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 11 - Medical Cannabis Establishments › Section 35-4-04-11-201

Current through June 25, 2024
Medical cannabis cultivation facilities may only sell
					 medical cannabis to medical cannabis cultivators, processors or dispensaries
					 registered with the appropriate agencies. A valid resale number and ten-digit
					 medical cannabis license number is required to substantiate a wholesale
					 sale.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 11 - Medical Cannabis Establishments › Section 35-4-04-11-202

Current through June 25, 2024
Medical cannabis cultivators or medical cannabis processors
					 who transfer medical cannabis to a medical cannabis testing or research
					 facility owe sales tax on the value or cost of the product transferred. The tax
					 liability accrues at the time of transfer and should be remitted to the State
					 with the same return 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 04 - Retail › Chapter 11 - Medical Cannabis Establishments › Section 35-4-04-11-203

Current through June 25, 2024
Medical cannabis processing facilities may only sell
					 medical cannabis to other registered medical cannabis processors and
					 dispensaries. A valid resale number and ten-digit medical cannabis license
					 number is required to substantiate a wholesale sale.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 11 - Medical Cannabis Establishments › Section 35-4-04-11-204

Current through June 25, 2024
Medical cannabis dispensaries may only sell medical
					 cannabis, equipment used for medical cannabis, or related supplies and
					 educational materials. Medical cannabis must be obtained from a medical
					 cannabis cultivation facility or processing facility licensed by the
					 Mississippi Department of Health or from another dispensary licensed by the
					 Department of Revenue. These items may only be sold to cardholders or another
					 dispensary licensed by the Department of Revenue. A valid resale number and
					 ten-digit dispensary license is required as documentation of a wholesale sale.
					 All other sales are taxable at the regular retail sales tax
					 rate.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 11 - Medical Cannabis Establishments › Section 35-4-04-11-205

Current through June 25, 2024
Items that are prohibited from being sold by dispensaries
					 include, but are not limited to, clothing, food that does not contain cannabis,
					 beverages that do not contain cannabis, propane, or vaping products that do not
					 contain cannabis.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 11 - Medical Cannabis Establishments › Section 35-4-04-11-301

Current through June 25, 2024
Each medical cannabis dispensary is required to use the
					 statewide seed-to-sale tracking system maintained by the Mississippi Department
					 of Health. Information entered in the seed-to-sale tracking system shall
					 include each day's beginning inventory, harvests, acquisitions, sales,
					 disbursements, remediations, disposals, transfers, ending inventory, and any
					 other data necessary for inventory control records in the statewide
					 seed-to-sale tracking system.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 11 - Medical Cannabis Establishments › Section 35-4-04-11-302

Current through June 25, 2024
Adequate records must be maintained to substantiate tax
					 classifications of sales. Adequate records shall include, but is not limited
					 to, itemized invoices for cannabis products purchased, bank statements and
					 cancelled checks, and any/all other sales and/or accounting records. Itemized
					 purchase invoices and tickets shall bear the items purchased, the date of
					 purchase, name of the seller and purchaser. Cash register tapes may not be used
					 in lieu of itemized invoices for record purposes; however, all sales records
					 shall be maintained.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 04 - Retail › Chapter 11 - Medical Cannabis Establishments › Section 35-4-04-11-401

Current through June 25, 2024
Electronic filing of returns will be required through use
					 of the Department's TAP system. Electronic payment of sales tax will be
					 required unless the medical cannabis establishment has written approval from
					 the Department of Revenue to use another payment method.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 01 - Hotels, Motels, Mobile Home and Trailer Parks › Section 35-4-05-01-101

Current through June 25, 2024
Miss. Code Ann. Section
					 27-65-23
					 levies a tax on the gross income of hotels, motels, tourist courts or camps and
					 trailer parks. Tax is due at the regular retail rate.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 01 - Hotels, Motels, Mobile Home and Trailer Parks › Section 35-4-05-01-201

Current through June 25, 2024
Hotel or motel is defined as any entity or individual which
					 is engaged in the business of furnishing one or more rooms, cottages or cabins
					 designed for dwelling, lodging or sleeping purposes to transient persons and
					 that are known to the trade as such. The terms "hotel" or "motel" also include
					 all buildings , including single family dwellings or other structures kept,
					 used, maintained or advertised as, or held out to the public to be, a place
					 where sleeping accommodations are supplied for pay or other consideration
					 regardless of the number of rooms, units, suites or cabins available.
					 Advertising for rent to the general public , whether by the owner of the
					 property or a third party, qualifies as being "known to the trade as such". It
					 is immaterial that cooking facilities may or may not be furnished. Hotel or
					 motel also includes any entity or individual furnishing bed and breakfast
					 accommodations to transient persons.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 01 - Hotels, Motels, Mobile Home and Trailer Parks › Section 35-4-05-01-202

Current through June 25, 2024
Condominium or Hotel Condominium is defined as a multi-unit
					 facility where each unit is individually owned. Condo owners may rent out the
					 units when not in use by the owner. The units may be rented out by the owner or
					 placed with a management company for rental. Rentals of condominiums or hotel
					 condominiums are taxable when such rentals are to transient
					 persons.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 01 - Hotels, Motels, Mobile Home and Trailer Parks › Section 35-4-05-01-203

Current through June 25, 2024
Trailer park is defined as a park established for the
					 purpose of accommodating travel trailers pulled either by automobiles or other
					 type vehicles or self-propelled, which are in a travel or transient status and
					 where utilities are connected in a temporary manner. For tax purposes, a
					 trailer park is any one location where trailers, campers or other mobile units
					 may be parked for a fee, either permanently or temporarily and irrespective of
					 whether utility facilities are available.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 01 - Hotels, Motels, Mobile Home and Trailer Parks › Section 35-4-05-01-204

Current through June 25, 2024
Mobile home park is defined as a park established for the
					 primary purpose of accommodating mobile homes which are permanently located,
					 registered with the County Tax Assessor as provided by Miss. Code Ann. Section
					 27-53-5,
					 hooked up to water, sewer, gas or electric utilities with permanent meter
					 connections which are not easily disconnected, and tied down according to
					 regulations and other requirements. Such facilities are considered a home and
					 place of permanent residence. Since the statute specifically denotes 'hotels,
					 motels, tourist courts or camps and trailer parks" this tax is applicable
					 specifically to travel or transient accommodations and not to residents of
					 mobile homes. Sales to mobile home residents of potable water, electricity, gas
					 or other fuel for residential use are exempt from sales tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 01 - Hotels, Motels, Mobile Home and Trailer Parks › Section 35-4-05-01-301

Current through June 25, 2024
Taxable Gross Income Includes (but is not limited to)
					 Receipts From:
1. Admissions, minimum
				  and cover charges for entertainment
2. Attrition fees
3. Auto storage-parking lots
4. Banquet meeting room revenue with or
				  without meals
5. Cancellation fees
6. Coin lockers
7. Early departure or late departure fees
8. Guaranteed no show revenue
9. Laundry and valet service
10. Local telephone charges,
				  including per call charges
11. Long
				  distance telephone mark-up or up-charge, or any excess charge over and above
				  the carrier charge
12. Marina
				  service
13. Packages (example:
				  golf, honeymoon, casino)
14. Pet
				  charges
15. Radios, televisions,
				  movies including pay per view services
16. Refrigerator or safe charges
17. Roll away bed charges
18. Sales and rental of tangible personal
				  property
19. Service
				  charges
20. Transient room
				  revenue
21. Vending machine sales
				  (except full service vending machines)
22. Video game rental
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 01 - Hotels, Motels, Mobile Home and Trailer Parks › Section 35-4-05-01-302

Current through June 25, 2024
Non Taxable Gross Income Includes Receipts From:
1. Child care charges (does not include
				  admissions to areas of amusements where children are kept)
2. Coin operated amusement and music
				  machines;
3. Commissions included
				  in gross income of other taxpayers;
4. Re-billed carrier long distance telephone
				  charges that have been taxed by the service provider
5. Rental of stores, offices or other
				  commercial property to non-transients
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 01 - Hotels, Motels, Mobile Home and Trailer Parks › Section 35-4-05-01-303

Current through June 25, 2024
Any hotel, motel, condominium, or trailer park may exclude
					 the gross income from charges for non-transient guests.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 01 - Hotels, Motels, Mobile Home and Trailer Parks › Section 35-4-05-01-304

Current through June 25, 2024
For the purposes of defining non-transient guest, the guest
					 must enter into a written contract or lease at the beginning of the stay, for a
					 period of at least three consecutive complete months or for a minimum of ninety
					 consecutive days. Guests who do not enter into a written contract or other
					 written agreement at the beginning of the stay but whose stay ends up exceeding
					 ninety consecutive days are still considered transient guests because there is
					 no agreement concerning the length of stay.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 01 - Hotels, Motels, Mobile Home and Trailer Parks › Section 35-4-05-01-305

Current through June 25, 2024
Hotel or motel guests qualify as non-transient guests only
					 when they stay in a building(s) held exclusively for long-term rental that is
					 owned by the hotel or motel and is set separate and apart from buildings used
					 to accommodate transient guests. The building set aside for long-term rental
					 must contain rooms with kitchen facilities.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 01 - Hotels, Motels, Mobile Home and Trailer Parks › Section 35-4-05-01-306

Current through June 25, 2024
Any guest who begins to rent a hotel, motel, condominium or
					 trailer park space on a daily or weekly basis after the expiration of a written
					 contract or other written agreement as defined above and which has not been
					 extended will become a transient guest and the gross income received from the
					 daily or weekly rental will be taxable.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 01 - Hotels, Motels, Mobile Home and Trailer Parks › Section 35-4-05-01-401

Current through June 25, 2024
As a prerequisite to claiming the governmental exemption,
					 the sales of property or service must be sold to, billed directly to and
					 payment therefore made directly by the political entity and not to or through
					 some contractor or quasi-governmental agency, and the title to the property or
					 benefit from the service must pass to the government rather than to some
					 beneficiary. Sales to government employee s are taxable regardless of the fact
					 that the employees may be reimbursed by the Government for the expenses
					 incurred.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 01 - Hotels, Motels, Mobile Home and Trailer Parks › Section 35-4-05-01-501

Current through June 25, 2024
Hotels, motels, condominiums or condominium hotels must pay
					 tax on purchases that are provided in a guest room as a part of the service of
					 providing lodging. These purchases include items such as shampoo, soap, toilet
					 paper, laundry bags, coffee, food, candy or other amenities. Tax is also due on
					 purchases of linens, towels, and in room appliances. Purchases of food or
					 beverage sold by the facility may be made exempt from tax as a wholesale sale.
					 This also includes food or beverage provided to guests in common areas of the
					 hotel that are provided to guests at no additional charge.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 01 - Hotels, Motels, Mobile Home and Trailer Parks › Section 35-4-05-01-502

Current through June 25, 2024
Purchases or rentals of supplies and equipment used in the
					 operation of the facility, such as furniture, televisions, radios, signs,
					 janitor's supplies, office supplies, etc., 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 05 - Services › Chapter 01 - Hotels, Motels, Mobile Home and Trailer Parks › Section 35-4-05-01-503

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 due on the
					 retail sales of such merchandise.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 01 - Hotels, Motels, Mobile Home and Trailer Parks › Section 35-4-05-01-701

Current through June 25, 2024
Additional local levies may be applicable to hotels and
					 motels depending upon where they are located in this state. The local tax must
					 be invoiced and collected as a separate levy and should be reported on a return
					 using the appropriate rate code. Rate codes are assigned based on the
					 percentage of tax due.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 01 - Hotels, Motels, Mobile Home and Trailer Parks › Section 35-4-05-01-702

Current through June 25, 2024
The local levy may be due on the same basis as the sales
					 tax, or the basis may exclude specific items that are subject to the regular
					 sales tax such as food, beverage, telephone, laundry and room rentals for day
					 meetings.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 02 - Laundries, Dry Cleaners and Linen Rental Companies › Section 35-4-05-02-100

Current through June 25, 2024
Miss. Code Ann. Section
					 27-65-23,
					 levies a tax at the regular retail rate on the gross income of persons
					 operating a laundry, cleaning, dyeing or pressing shop. No deduction is
					 allowable for commissions or fees paid to agents soliciting this business.
					 Miss. Code Ann. Section
					 27-65-101(o)
					 exempts the gross collections from self-service commercial laundering, drying,
					 cleaning and pressing equipment.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 02 - Laundries, Dry Cleaners and Linen Rental Companies › Section 35-4-05-02-101

Current through June 25, 2024
Income received from renting linens, uniforms and other
					 tangible personal property in Mississippi is taxable at the regular retail rate
					 of tax. No sales or use tax is due on property purchased by licensed linen
					 rental companies or laundries for rental.