reglab/statecodes huggingface dataset:
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 12 - Medical › Chapter 01 - Optometrists and Ophthalmologists › Retail Sales › Section 35-4-12-01-201

Current through June 25, 2024
Opticians, optical dispensaries, and optical supply
						houses, or any other person selling tangible personal property and not
						primarily rendering professional services as optometrists and ophthalmologists,
						as outlined in the first paragraph above, are likewise construed as retailers
						or wholesalers and are required to file Mississippi sales or use tax returns. A
						licensed retail establishment employing an examiner may exclude the examination
						charge from the gross proceeds of sales; provided this fee is a separate charge
						and records are kept to substantiate it.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 12 - Medical › Chapter 02 - Hospitals, Infirmaries and Sanatoriums › Section 35-4-12-02-100

Current through June 25, 2024
Gross income received from the operation of a nursing
					 home, hospital or similar institution is exempt from sales tax. Gross income
					 from rental of tangible personal property or the operation of a drug store,
					 cafeteria, gift shop or other business open to the public is subject to sales
					 tax in the same manner as a similar independent business. Sales of
					 non-prescription drugs and medicines or other property to out-patient or
					 employees are likewise taxable at the regular retail sales tax rate. Sales of
					 prescription drugs (legend drugs) and insulin are exempt from sales
					 tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 12 - Medical › Chapter 02 - Hospitals, Infirmaries and Sanatoriums › Section 35-4-12-02-101

Current through June 25, 2024
Home health care agencies, hospices or similar
					 institutions, which operate as a separate legal entity (whether profit or
					 non-profit) and not as a division or department of the exempt entity, are not
					 exempt, and cannot be covered under the exemption provided to an affiliated
					 exempt corporation. These agencies are subject to tax on purchases that are
					 used or consumed by the institutions in the regular course of their business.
					 Items, for the patient use, that are rebilled to the patient by the
					 institution, are also subject to sales tax. This sales tax should be computed
					 on the price billed to patients and/or their insurance
					 provider.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 12 - Medical › Chapter 02 - Hospitals, Infirmaries and Sanatoriums › Section 35-4-12-02-102

Current through June 25, 2024
Any department or division of an exempt entity, whether
					 located on site or off-site, which performs services that are ordinary and
					 necessary to the operation of the exempt entity, including but not limited to
					 home health care, hospice, outpatient cancer, dialysis, cardiology,
					 catheterization lab, diagnostic, lithotripsy, magnetic resonance imaging,
					 rehabilitation, surgery, teleradiology, are exempt from sales
					 tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 12 - Medical › Chapter 02 - Hospitals, Infirmaries and Sanatoriums › Section 35-4-12-02-103

Current through June 25, 2024
Any department or division of an exempt entity, whether
					 located on site or off-site, which is not ordinary and necessary to the
					 operation of the exempt entity, is not covered under the exemption granted and
					 is subject to the tax on its purchases. This includes, but is not limited to,
					 wellness centers, physician's offices, and clinics.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 12 - Medical › Chapter 02 - Hospitals, Infirmaries and Sanatoriums › Section 35-4-12-02-104

Current through June 25, 2024
Hospital, under Section
					 41-9-3, is
					 defined not to include convalescent or boarding homes, children's homes, homes
					 for the aged or other like establishments where room and board only are
					 provided, nor does it include offices or clinics where patients are not
					 regularly kept as bed patients.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 12 - Medical › Chapter 02 - Hospitals, Infirmaries and Sanatoriums › Section 35-4-12-02-106

Current through June 25, 2024
Meals furnished or sold to employees of an institution are
					 exempt where the eating facility is not open to the public or guest of the
					 institution. Where eating facilities of an institution are open to the public,
					 sales tax is due on the gross income, including sales of meals to employees and
					 meals served to guests in patient's rooms.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 12 - Medical › Chapter 02 - Hospitals, Infirmaries and Sanatoriums › Section 35-4-12-02-107

Current through June 25, 2024
Institutions are consumers of products furnished to
					 patients or used in services rendered. The amount subject to tax shall be the
					 full price paid by the institution on all items, including meals, furnished by
					 all for-profit hospitals, nursing homes, infirmaries or other similar
					 institutions. This amount includes any overhead charge, preparation charge or
					 any other charge paid for the item, even if it is separately stated or
					 separately billed.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 12 - Medical › Chapter 02 - Hospitals, Infirmaries and Sanatoriums › Section 35-4-12-02-108

Current through June 25, 2024
Gross receipts from the sale or rental of tangible
					 personal property, and services rendered to institutions owned and operated by
					 the Federal Government, or the State of Mississippi, its counties, cities and
					 corporations or associations, whose earnings do not inure to the benefit of any
					 individual, group or shareholder, are exempt from sales tax. This exemption as
					 applied to non-profit institutions is limited to purchases for use in the
					 ordinary and necessary operation of the institution. This exemption does not
					 apply to contractors performing services subject to the contractor's
					 tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 12 - Medical › Chapter 02 - Hospitals, Infirmaries and Sanatoriums › Section 35-4-12-02-109

Current through June 25, 2024
Sales and rentals to exempt institutions must be
					 substantiated by sales invoices and other records. Sales and rentals to all
					 other institutions are subject to the regular retail sales or use tax. From and
					 after July 1, 1999, the portion of sales and rentals paid by Medicare and
					 Medicaid are exempt from sales or use tax. From and after July 1, 2009, the
					 entire sale or rental, when payment for such is made in part or in whole by
					 Medicare or Medicaid, is exempt from sales or use tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 12 - Medical › Chapter 03 - Dental Laboratories and Dental Supply Houses › Dentists › Section 35-4-12-03-100 - Dentists

Current through June 25, 2024
The gross income received by dentists in the performance
						of their professional services is not subject to the provisions of the Sales
						Tax Law. Dentists are considered as the users and consumers of all materials,
						supplies and equipment purchased by them for use in their dental practice.
						Therefore, all sales made to dentists are retail transactions 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 12 - Medical › Chapter 03 - Dental Laboratories and Dental Supply Houses › Dental Laboratories › Section 35-4-12-03-200 - Dental Laboratories

Current through June 25, 2024
The gross income of dental laboratories derived from
						repair work performed for dentists or other customers, as well as from the
						sales of tangible personal property is taxable at the regular retail
						rate.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 12 - Medical › Chapter 03 - Dental Laboratories and Dental Supply Houses › Dental Supply Houses › Section 35-4-12-03-300 - Dental Supply Houses

Current through June 25, 2024
Sales of raw materials to licensed dental laboratories
						that become an integral part of a manufactured product are exempt. Sales of
						manufacturing machinery or machine parts to licensed dental laboratories for
						use exclusively and directly in the manufacturing process are taxed at the 1
						1/2% special rate of tax. The regular retail rate of sales or use tax applies
						on equipment, tools or supplies sold to dental laboratories and others for
						use.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 12 - Medical › Chapter 03 - Dental Laboratories and Dental Supply Houses › Equipment Rentals › Section 35-4-12-03-400 - Equipment Rentals

Current through June 25, 2024
Rental or lease 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 13 - General › Chapter 01 - Affiliated Corporations › Section 35-4-13-01-100

Current through June 25, 2024
Each separately organized corporation is a "person" within
					 the meaning of the law, not withstanding its affiliation with or relation to
					 any other corporation through stock ownership by a parent corporation or by the
					 same group of individuals.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 01 - Affiliated Corporations › Section 35-4-13-01-101

Current through June 25, 2024
Each corporation shall file a separate return and include
					 therein the tax liability accruing to such corporation. This applies to each
					 corporation in an affiliated group, as the law makes no provision for filing of
					 consolidated returns by affiliated corporations.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 01 - Affiliated Corporations › Section 35-4-13-01-102

Current through June 25, 2024
Transactions where title to taxable property is
					 transferred from one corporation to an affiliated corporation, partnership, or
					 stockowner constitute taxable events, and these inter-company transactions may
					 not be eliminated from the measure of tax imposed.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 02 - Sales Made By and To Schools, Colleges and Universities › Junior Colleges, Community Colleges, Colleges and Universities › Section 35-4-13-02-101

Current through June 25, 2024
Miss. Code Ann. Section
						27-65-105(a)
						and (b) exempt sales of property and services
						when sold to, billed to, and paid for directly by Mississippi's public colleges
						and universities. Sales to nonprofit private colleges and universities are
						exempt pursuant to Miss. Code Ann. Section
						27-65-111(g).
						The exemptions under 27-65-105(b) and 27-65-111(g) do not apply to items that
						are not used in the ordinary operation of the school and do not apply to items
						resold to students.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 02 - Sales Made By and To Schools, Colleges and Universities › Junior Colleges, Community Colleges, Colleges and Universities › Section 35-4-13-02-102

Current through June 25, 2024
Junior colleges, community colleges, colleges and
						universities undertake many activities that require the school to collect and
						remit sales tax. Miss. Code Ann. Section
						27-65-9
						provides that exempt organizations or political entities are in "business" for
						sales tax purposes when any of the activities carried on by those organizations
						are in competition with privately owned businesses that are subject to sales
						tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 02 - Sales Made By and To Schools, Colleges and Universities › Junior Colleges, Community Colleges, Colleges and Universities › Section 35-4-13-02-103

Current through June 25, 2024
For the purposes of this rule, students are defined as
						persons receiving a course of instruction at the school and will include those
						taking short specialized courses and those attending camps.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 02 - Sales Made By and To Schools, Colleges and Universities › Junior Colleges, Community Colleges, Colleges and Universities › Section 35-4-13-02-104

Current through June 25, 2024
In those instances where the school has contracted with a
						third party vendor to operate facilities on campus, such as a bookstore or
						cafeteria, the vendor will be responsible for collecting and remitting the tax.
						The school will remain liable for the tax when the vendor is merely acting as
						an agent for and on behalf of the school.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 02 - Sales Made By and To Schools, Colleges and Universities › Junior Colleges, Community Colleges, Colleges and Universities › Section 35-4-13-02-105

Current through June 25, 2024
Miss. Code Ann. Section
						27-65-75(1)(b)
						provides that eighteen and one-half percent (181/2%) of the tax collected from
						business activities on the campus of any state institution of higher learning
						or community or junior college shall be paid to the school when the business
						location is not located within the corporate limits of a municipality. Such
						payments are made on or before the 15th of the month following the collection
						of the tax by the Department of Revenue.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 02 - Sales Made By and To Schools, Colleges and Universities › Junior Colleges, Community Colleges, Colleges and Universities › Section 35-4-13-02-201

Current through June 25, 2024
Sales of school textbooks to students are exempt from tax
						pursuant to Miss. Miss. Code Ann. Section
						27-65-105(c).
						A textbook is defined as a book with instructional content on a particular
						subject matter required by the instructor of a class to be used by a student.
						Textbooks must have an ISBN (International Standard Book Number), and does not
						include page copies. The exemption also applies to a charge to access digitale
						Book textbooks required by an instructor. A novel is not considered to be a
						textbook. All other sales are taxable, including, but not limited to, items
						such as paper, notebooks, ink, pencils, laboratory supplies, clothing, food or
						drink.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 02 - Sales Made By and To Schools, Colleges and Universities › Junior Colleges, Community Colleges, Colleges and Universities › Section 35-4-13-02-202

Current through June 25, 2024
Interdepartmental sales, sales delivered out-of-state and
						sales to tax-exempt entities are not taxable.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 02 - Sales Made By and To Schools, Colleges and Universities › Junior Colleges, Community Colleges, Colleges and Universities › Section 35-4-13-02-301

Current through June 25, 2024
Sales tax is due on all sales to students with the
						exception of regular on-campus meals provided as a part of a prepaid student
						meal plan pursuant to Miss. ode Ann. Section
						27-65-9(2)(a)
						and (c). Prepaid student meal plans are those
						plans that provide the student with a specific number of meals or meals for a
						specific period of time, and also include all meals paid for through the use of
						a prepaid declining balance account or similar instrument or account issued by
						the school that may only be used to purchase on-campus prepared meals. Eligible
						declining balance accounts may commonly be referred to as flexible spending
						accounts, flex dollars, bonus bucks or dining dollars and are all accounts in
						which money is deposited for the use of the student and the balance in the
						account declines based upon the price of the food or drink purchased. Any
						declining balance account that may be used to purchase books, apparel, supplies
						or other services such as copying or laundering services may not be used to
						purchase prepared meals exempt from sales tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 02 - Sales Made By and To Schools, Colleges and Universities › Junior Colleges, Community Colleges, Colleges and Universities › Section 35-4-13-02-302

Current through June 25, 2024
Sales tax is due on all sales of meals to nonstudents
						such as faculty, employees, visitors and the public. Sales tax is also due on
						purchases of all prepared meals paid for with cash, checks, bank debit cards or
						credit cards, regardless of who is purchasing the meal.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 02 - Sales Made By and To Schools, Colleges and Universities › Junior Colleges, Community Colleges, Colleges and Universities › Section 35-4-13-02-303

Current through June 25, 2024
Banquets and catering for student groups are exempt when
						the meal is paid for directly by the exempt entity. Banquets and catering for
						nonstudent groups are taxable unless billed to another department of the
						school. Sales rebilled by the school to a private individual or organization
						are taxable.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 02 - Sales Made By and To Schools, Colleges and Universities › Junior Colleges, Community Colleges, Colleges and Universities › Section 35-4-13-02-304

Current through June 25, 2024
Meals provided as a part of camp activities, such as
						summer athletic camps, are exempt from tax when payment for such meals is a
						part of the charge made by the school for the camp. This includes camps for
						students of the college and camps for students visiting from other colleges,
						universities or grade schools.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 02 - Sales Made By and To Schools, Colleges and Universities › Junior Colleges, Community Colleges, Colleges and Universities › Section 35-4-13-02-305

Current through June 25, 2024
Meals provided to employees of an exempt school at no
						cost are not taxable to the school pursuant to Miss. Code Ann. Sections
						27-65-105(a)
						 or
						27-65-111(g).
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 02 - Sales Made By and To Schools, Colleges and Universities › Junior Colleges, Community Colleges, Colleges and Universities › Section 35-4-13-02-306

Current through June 25, 2024
All sales of food made through vending machines owned by
						the school are taxable at the regular retail rate of tax. Vendors are liable
						for tax on sales made through "full service" vending machine sales (see Title
						35 Mississippi Administrative Code, Part IV, Subpart 04, Chapter
						03).
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 02 - Sales Made By and To Schools, Colleges and Universities › Junior Colleges, Community Colleges, Colleges and Universities › Section 35-4-13-02-307

Current through June 25, 2024
Sales of food through concession stands at athletic
						events or entertainment events are taxable.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 02 - Sales Made By and To Schools, Colleges and Universities › Junior Colleges, Community Colleges, Colleges and Universities › Section 35-4-13-02-401

Current through June 25, 2024
Miss. Code Ann. Section
						27-65-22
						levies a tax on the gross income received from charges for admission to any and
						all forms of entertainment, amusement, diversion, sport, recreation, pastime,
						shows, exhibitions, contests, displays and games. The tax is levied at the
						regular retail rate of tax; however, there is a special reduced rate that
						applies to admission charges to publicly owned, enclosed coliseums and
						auditoriums, and there are special exemptions that may apply. This special rate
						does not apply to admission charges to athletic contests between colleges and
						universities.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 02 - Sales Made By and To Schools, Colleges and Universities › Junior Colleges, Community Colleges, Colleges and Universities › Section 35-4-13-02-402

Current through June 25, 2024
Sales of tickets for all athletic games held at a
						location in Mississippi are taxable at the regular retail rate of tax, except
						any games for university or community college conference, state, regional or
						national playoffs or championships as provided for in Miss. Code Ann. Section
						27-65-22(3)(h).
						Tickets sold by visiting teams for games in Mississippi are also taxable even
						if the proceeds of those ticket sales are deducted from the guaranty owed to
						the opposing team.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 02 - Sales Made By and To Schools, Colleges and Universities › Junior Colleges, Community Colleges, Colleges and Universities › Section 35-4-13-02-403

Current through June 25, 2024
Sales of programs, t-shirts, hats, stadium cushions, etc.
						are taxable at the regular retail rate of tax. Rentals are also taxable under
						Miss. Code Ann. Section
						27-65-23.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 02 - Sales Made By and To Schools, Colleges and Universities › Junior Colleges, Community Colleges, Colleges and Universities › Section 35-4-13-02-404

Current through June 25, 2024
Tickets to athletic events are not taxable when given
						away free of charge. Tickets given in payment for services rendered, such as
						advertising, are taxable upon the customary charge or face value for such
						admission.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 02 - Sales Made By and To Schools, Colleges and Universities › Junior Colleges, Community Colleges, Colleges and Universities › Section 35-4-13-02-405

Current through June 25, 2024
Miss. Code Ann. Section
						27-65-22(3)(i)
						exempts admission charges or participation fees to any county or municipally
						owned and operated swimming pool, golf course or tennis court. This exemption
						applies to such facilities owned and operated by state-supported colleges and
						universities.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 02 - Sales Made By and To Schools, Colleges and Universities › Junior Colleges, Community Colleges, Colleges and Universities › Section 35-4-13-02-406

Current through June 25, 2024
Sales and rentals of tangible personal property, such as
						golf carts, concessions and sporting equipment, are taxable at the regular
						retail rate of tax. Rentals of lockers are taxable at the regular retail rate
						of tax when such fees are retained by the schools. Fees for usage of lockers
						are not taxable when such fees are used as a damage deposit and are returned to
						the student at the end of the term.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 02 - Sales Made By and To Schools, Colleges and Universities › Junior Colleges, Community Colleges, Colleges and Universities › Section 35-4-13-02-407

Current through June 25, 2024
Entry or participation fees for tournaments, such as golf
						tournaments or tennis tournaments, are taxable except for that portion of the
						charge which represents the normal admission charge exempted by Miss. Code Ann.
						Section
						27-65-22(3)(i).
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 02 - Sales Made By and To Schools, Colleges and Universities › Junior Colleges, Community Colleges, Colleges and Universities › Section 35-4-13-02-408

Current through June 25, 2024
Admission charges for temporary amusements or special
						events are taxable. The promoter of the amusement or event is responsible for
						collecting and remitting the tax; however, the school may be held liable for
						any tax due from amusements held at the school should the promoter fail to
						remit the proper tax (Miss. Code Ann. Section
						27-65-22(2)).
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 02 - Sales Made By and To Schools, Colleges and Universities › Junior Colleges, Community Colleges, Colleges and Universities › Section 35-4-13-02-409

Current through June 25, 2024
The gross income received from all charges made for
						parking at athletic and special events is subject to tax at the regular retail
						rate of tax pursuant to Miss. Code Ann. Section
						27-65-23.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 02 - Sales Made By and To Schools, Colleges and Universities › Junior Colleges, Community Colleges, Colleges and Universities › Section 35-4-13-02-501

Current through June 25, 2024
All sales of printed materials and photocopies are
						taxable at the regular retail rate of tax with the exception of
						interdepartmental sales, sales made to tax-exempt organizations and sales for
						resale to a licensed retailer.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 02 - Sales Made By and To Schools, Colleges and Universities › Junior Colleges, Community Colleges, Colleges and Universities › Section 35-4-13-02-601

Current through June 25, 2024
All sales of tangible personal property and taxable
						services sold by departments are subject to tax at the regular retail rate of
						tax Such services include, but are not limited to, automobile repair, plumbing,
						heating and air, electrical work and custom meat processing. For a complete
						list of taxable services, see Miss. Code Ann. Section
						27-65-23.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 02 - Sales Made By and To Schools, Colleges and Universities › Junior Colleges, Community Colleges, Colleges and Universities › Section 35-4-13-02-701

Current through June 25, 2024
Income received from room rentals and property sales by
						alumni and/or visitor houses is taxable at the regular retail rate of tax
						pursuant to Miss. Code Ann. Section
						27-65-23.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 02 - Sales Made By and To Schools, Colleges and Universities › Junior Colleges, Community Colleges, Colleges and Universities › Section 35-4-13-02-702

Current through June 25, 2024
Rentals of refrigerators and other dorm appliances and
						all other rentals of equipment are subject to tax at the regular retail rate of
						tax pursuant to Miss. Code Ann. Section
						27-65-23.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 02 - Sales Made By and To Schools, Colleges and Universities › Junior Colleges, Community Colleges, Colleges and Universities › Section 35-4-13-02-703

Current through June 25, 2024
All sales of laundry services or dry cleaning services to
						students or nonstudents are taxable at the regular retail rate of tax pursuant
						to Miss. Code Ann. Section
						27-65-23.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 02 - Sales Made By and To Schools, Colleges and Universities › Junior Colleges, Community Colleges, Colleges and Universities › Section 35-4-13-02-704

Current through June 25, 2024
Sales of annuals, awards, articles of clothing or jewelry
						given in recognition of accomplishments and rentals of caps and gowns are
						exempt from tax when sold directly to, billed directly to and paid for directly
						by the exempt entity. Sales of such merchandise are taxable when the vendor
						sells to and receives payment directly from the individual
						student.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 02 - Sales Made By and To Schools, Colleges and Universities › Junior Colleges, Community Colleges, Colleges and Universities › Section 35-4-13-02-705

Current through June 25, 2024
Sales of invitations, class rings, pins and pictures for
						the benefit of individual students or student organizations are taxable at the
						regular retail rate of tax when sold to the student even if billed to an exempt
						school.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 02 - Sales Made By and To Schools, Colleges and Universities › Junior Colleges, Community Colleges, Colleges and Universities › Section 35-4-13-02-706

Current through June 25, 2024
Sales to public and nonprofit private schools for resale,
						rather than use by the school, are taxable at the regular retail rate of tax
						unless the school is registered for sales tax purposes. This includes
						fundraising materials.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 02 - Sales Made By and To Schools, Colleges and Universities › Junior Colleges, Community Colleges, Colleges and Universities › Section 35-4-13-02-801

Current through June 25, 2024
Sales of telephone, cable or subscription television
						services for the private use of students, faculty members or any other persons
						enrolled or domiciled at an "exempt" school, college or university are taxable
						at the regular retail rate of tax. The school will be considered the seller of
						these services when separate charges are made and will be responsible for
						remitting the tax on all private use of such services pursuant to Miss. Code
						Ann. Section
						27-65-19. No tax
						will be due on these services when the charge for such services is included in
						the cost for registration, tuition or dormitory. Charges for such services used
						in common areas such as student union buildings, media centers, libraries,
						etc., are exempt when sold directly to, billed directly to and paid for
						directly by the school.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 02 - Sales Made By and To Schools, Colleges and Universities › Elementary and Secondary Grade Schools › Section 35-4-13-02-901

Current through June 25, 2024
Miss. Code Ann. Section
						27-65-105(a)
						and (b) exempt sales of property and services
						when sold to, billed to, and paid for directly by Mississippi's public schools
						and school districts. Sales to nonprofit schools are exempt pursuant to Miss.
						Code Ann. Section
						27-65-111(g).
						The exemptions under 27-65-105(b) and 27-65-111(g) do not apply to items that
						are not used in the ordinary operation of the school and do not apply to items
						resold to students or the public, unless considered to be fundraising
						materials.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 02 - Sales Made By and To Schools, Colleges and Universities › Elementary and Secondary Grade Schools › Section 35-4-13-02-902

Current through June 25, 2024
Sales of student meals are exempt from sales tax pursuant
						to Miss. Code Ann. Section
						27-65-9(2)(b).
						This exemption also applies to third party vendors who operate a cafeteria at
						an exempt school or who provide regular student meals at an exempt school. The
						exemption does not apply to those vendors who may sell additional food items at
						a school where the student may choose to purchase such food in lieu of the
						regular meals provided by the school. The tax on such sales is due regardless
						of whether the vendor collects the money directly from the students or is paid
						by the school from money the school has collected from the
						students.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 02 - Sales Made By and To Schools, Colleges and Universities › Elementary and Secondary Grade Schools › Section 35-4-13-02-903

Current through June 25, 2024
Parent Teacher Associations (PTAs), Parent Teacher
						Organizations (PTOs), athletic and band boosters and other similar support
						organizations are not exempt from sales tax even on purchases that will be
						given to the school. However, purchases for resale that are for the sole
						purpose of raising funds for the school or an affiliated organization are
						exempt. The Affidavit for Purchase of Fundraising Materials should be provided
						to their supplier in association with that purchase.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 02 - Sales Made By and To Schools, Colleges and Universities › Elementary and Secondary Grade Schools › Section 35-4-13-02-904

Current through June 25, 2024
Admission charges for athletic games and contests between
						elementary and secondary schools are exempt from sales tax pursuant to Miss.
						Code Ann. Section
						27-65-22(3)(c).
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 02 - Sales Made By and To Schools, Colleges and Universities › Elementary and Secondary Grade Schools › Section 35-4-13-02-905

Current through June 25, 2024
Sales of annuals, awards, articles of clothing or jewelry
						given in recognition of accomplishments and rentals of caps and gowns are
						exempt from tax when sold directly to, billed directly to and paid for directly
						by the exempt entity. Sales of such merchandise are taxable when the vendor
						sells to and receives payment directly from the individual
						student.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 02 - Sales Made By and To Schools, Colleges and Universities › Elementary and Secondary Grade Schools › Section 35-4-13-02-906

Current through June 25, 2024
Sales of invitations, class rings, pins and pictures for
						the benefit of individual students or student organizations are taxable at the
						regular retail rate of tax when sold to the student even if billed to an exempt
						school.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 02 - Sales Made By and To Schools, Colleges and Universities › Elementary and Secondary Grade Schools › Section 35-4-13-02-908

Current through June 25, 2024
Sales of wrapping paper, cookie dough, candy, fruit,
						candles and any other items of tangible personal property for school
						fundraising purposes are taxable at the regular retail rate of tax. Schools
						that are registered to collect sales tax may purchase fundraising items exempt
						for resale and then collect and remit sales tax on the gross proceeds of sales
						of fundraising items.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 02 - Sales Made By and To Schools, Colleges and Universities › Elementary and Secondary Grade Schools › Section 35-4-13-02-909

Current through June 25, 2024
Alternatively, schools may elect to pay the applicable
						sales tax on all purchases of fundraising items to their vendors instead of
						registering to collect sales tax. The school is acting as an agent of the
						vendor and should collect and pay tax to the vendor on the suggested retail
						price when the vendor of the fundraising items provides marketing materials
						showing the fundraising items' suggested retail price and the school uses the
						vendor's marketing materials to take preorders for the fundraising items. The
						school should pay sales tax to the vendor on the purchase price paid to the
						vendor if the school merely purchases a quantity of fundraising items from the
						vendor and then resells the items at the school's discretion.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 02 - Sales Made By and To Schools, Colleges and Universities › Elementary and Secondary Grade Schools › Section 35-4-13-02-910

Current through June 25, 2024
School clubs, PTOs, PTAs, and other organizations
						holding fundraisers for schools and school-related activities should follow the
						guidelines provided for schools regarding the purchase and sale of fundraising
						items.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 02 - Sales Made By and To Schools, Colleges and Universities › Elementary and Secondary Grade Schools › Section 35-4-13-02-1001

Current through June 25, 2024
An exemption from Sales and Use Tax is provided under
						Miss. Code Ann. Section 27 - 65 - 111 (cc) for purchases made for the sole
						purpose of raising funds for a school or organization affiliated with a
						school.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 02 - Sales Made By and To Schools, Colleges and Universities › Elementary and Secondary Grade Schools › Section 35-4-13-02-1002

Current through June 25, 2024
When purchasing tangible personal property used solely
						for raising funds it is the responsibility of the purchaser to sign The
						Affidavit for Purchase of Fundraising Materials. Upon signing the affidavit the
						purchaser attests that they meet the requirements for exemption under Miss.
						Code Ann. Section
						27-65-111(cc)
						and that they assume responsibility for payment of the tax if the requirements
						for exemption are not met. A representative of the school or affiliated
						organization must also sign the affidavit attesting that they are to be the
						beneficiary of any funds raised. This affidavit can be found on the Department
						of Revenue website.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 03 - Burial of Human Bodies › Section 35-4-13-03-100

Current through June 25, 2024
Pursuant to Miss. Code Ann. Section
					 27-65-111(c)
					 sales of coffins, caskets, vaults, urns, clothing, embalming aids and
					 appliances, burial pouches and other materials used in the preparation of human
					 bodies for burial or buried with the human body are exempt from sales
					 tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 03 - Burial of Human Bodies › Section 35-4-13-03-101

Current through June 25, 2024
Material as used in this rule means any tangible personal
					 property consumed directly in the preparation of a human body for burial and
					 property buried with the body; however, material does not include any property
					 that may be reused.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 03 - Burial of Human Bodies › Section 35-4-13-03-103

Current through June 25, 2024
Embalming chemicals, cosmetics, wound filler, restorative
					 wax, ligating and suturing threads and other materials remaining in or on the
					 body are exempt from tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 03 - Burial of Human Bodies › Section 35-4-13-03-104

Current through June 25, 2024
Chemicals or materials used to clean the body are exempt
					 from tax, however, chemicals or materials used in the cleaning of equipment,
					 tools and the embalming area are taxable at the regular retail rate of
					 tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 03 - Burial of Human Bodies › Section 35-4-13-03-105

Current through June 25, 2024
Disposable items such as gloves, gowns, aprons, needles,
					 scalpels and other property used directly in the preparation of the body for
					 burial are exempt from tax. All property that may be reused is taxable at the
					 regular retail rate of tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 03 - Burial of Human Bodies › Section 35-4-13-03-106

Current through June 25, 2024
Books and other property given to the family of the
					 deceased are taxable to the funeral home at the regular retail rate of tax on
					 the purchase price.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 04 - Disposal of Waste Tires › Section 35-4-13-04-101

Current through June 25, 2024
"Motor vehicle" means an automobile, motorcycle, motor
					 home, truck, trailer, semi-trailer, truck tractor and semi-trailer combination,
					 farm equipment, or any other vehicle operated on the roads of this state, used
					 to transport persons or property, and propelled by power other than muscular
					 power, but the term does not include traction engines, road rollers, earth
					 movers, graders, loading and other similar construction equipment requiring
					 oversized tires, any vehicles which run only upon a track, bicycles, or mopeds.
					 Motor vehicle does not include equipment such as bulldozers, motor graders,
					 backhoes, front end loaders or any other equipment not used to transport
					 persons or property upon the roads of this state.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 04 - Disposal of Waste Tires › Section 35-4-13-04-102

Current through June 25, 2024
"Tire" means a continuous solid or pneumatic rubber
					 covering encircling the wheel of a motor vehicle whether mounted on or carried
					 in the motor vehicle.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 04 - Disposal of Waste Tires › Section 35-4-13-04-103

Current through June 25, 2024
"Retail sales" shall mean and include all sales of new
					 motor vehicle tires to consumers of the tires. Retail sales shall include the
					 value of any tangible personal property manufactured or purchased at wholesale
					 which is withdrawn from the business or stock in trade and is used or consumed
					 within this state in the business or by the owner or by any other person,
					 whether or not in the regular course of business or trade. Retail sale shall
					 also include a sale invoiced to a retailer but delivered to another person who
					 pays for the merchandise upon taking possession.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 04 - Disposal of Waste Tires › Section 35-4-13-04-201

Current through June 25, 2024
Under Miss. Code Ann. Section
					 17-17-423,
					 a waste tire fee of one dollar ($1.00) is imposed on each new motor vehicle
					 tire sold with a rim diameter of less than twenty-four (24) inches, and two
					 dollars ($2.00) on each new tire sold with a rim diameter of twenty-four (24)
					 inches or greater. The fee shall be charged by the tire wholesaler to a tire
					 retailer who purchases a motor vehicle tire for resale. Such fee shall be
					 separately stated on the sales invoice to the tire retailer. Tire wholesalers
					 making retail sales of new tires should accrue the one dollar ($1.00) waste
					 tire fee or two dollar ($2.00) waste tire fee on each new tire sold at retail.
					 Tire retailers should accrue the one dollar ($1.00) or two dollar ($2.00) waste
					 tire fee on each new motor vehicle tire purchased from an out of state
					 wholesaler who does not charge the waste tire fee. The tax is to be charged on
					 the last wholesale sale of the tire.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 04 - Disposal of Waste Tires › Section 35-4-13-04-202

Current through June 25, 2024
Sales by a tire wholesaler selling tires to a used car
					 dealer is considered a retail sale per paragraph 103, above. The applicable
					 tire fee would be charged to the used car dealer; however the regular retail
					 rate of tax would not apply as the sale is considered a wholesale sale for
					 sales tax purposes.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 04 - Disposal of Waste Tires › Section 35-4-13-04-203

Current through June 25, 2024
Tire wholesalers will be provided a resale permit to allow
					 the wholesaler to purchase tires for resale exempt from the waste tire
					 fee.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 04 - Disposal of Waste Tires › Section 35-4-13-04-204

Current through June 25, 2024
The waste tire fee shall not be charged on the retail sale
					 to the end customer; however, the seller may recoup the waste tire fee by
					 including the cost of the fee in the selling price of the tires, or by listing
					 the cost of the fee as a, " Reimbursement of waste tire fee" on the sales
					 invoice. The amount recouped by the seller is subject to sales tax as part of
					 the gross proceeds of the sale of new tires.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 13 - General › Chapter 04 - Disposal of Waste Tires › Section 35-4-13-04-206 - Retail sale

Current through June 25, 2024
"Retail sale" shall also include a sale invoiced to a
					 retailer but delivered to another person who pays for the merchandise upon
					 taking possession.