35 Miss. Code R. § 4-02-02-402
Current through June 25, 2024
Trading stamp firms maintaining a redemption store in Mississippi are not liable for sales tax on the cost of merchandise for resale. Trading stamp firms distributing or selling trading stamp programs in this State are liable for the regular retail rate of sales or use tax on the cost of stamps, stamp books, catalogues, signs, stamp trays, and other supplies for use in this State.
35 Miss. Code. R. § 4-02-02-402