Rule 35-4-03-01-200 - Tax on Certain Wholesale Sales1. 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.2. 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. 4-03-01-200