Tax on Certain Wholesale Sales:
1. Sales of beer and alcoholic beverages to a retailer for resale at retail are subject to wholesale sales tax. The rate is the same as the regular retail rate and the tax paid may be used as a credit against the retailer's liability for retail sales tax. 2. Food and drink for human consumption is taxed at the 8% wholesale rate of tax when the operator of a full service vending machine places the merchandise in the machine for sale (see Title 35, Mississippi Administrative Code, Part IV, Subpart 4, Chapter 3.). All other sales at wholesale are exempt from sales or use tax. 3. The wholesale tax is not subject to the 2% taxpayer discount and shall not be included in the amount on which the discount is taken. 35 Miss. Code. R. § 2-02-01-200