35 Miss. Code. R. 3-11-22-204

Current through December 10, 2024

Section 35-3-11-22-204

Gaming establishments are not required to complete the Mississippi withholding exemption certificate form for gaming winnings. However, the gaming establishment must keep the following records and information for three (3) years after the date the tax becomes due or is paid, whichever is later:

1. Total gaming winnings paid.

2. Amount of Mississippi income tax withheld.

3. Name, address and social security or identification number of the party in receipt of gaming winnings.

4. Name, address and Mississippi identification number of the gaming establishment.

5. Payment period -- calendar year unless indicated otherwise.

35 Miss. Code. R. 3-11-22-204

Adopted 10/4/2021