35 Miss. Code R. § 4-02-02-302
Current through June 25, 2024
Coupons that can be used only at a particular seller, store or chain of stores are called store coupons. Merchandise purchased in whole or in part by store coupons is taxable on the selling price less any discount allowed for the coupon because the seller is not reimbursed by any third party for the amount of discount. Price reductions given through the use of seller's loyalty cards or preferred customer discount cards are treated as store coupons when the seller does not receive any reimbursement from a third party.
35 Miss. Code. R. § 4-02-02-302