35 Miss. Code R. § 4-03-06-106
Current through June 25, 2024
Sales of annuals, awards, articles of clothing or jewelry given in recognition of accomplishments and the rental of caps and gowns are exempt from tax when sold directly to, billed directly to and paid for directly by the exempt entity. However, sales of invitations, class rings, pins, pictures, drinks, etc., to students are taxable even if billed to an exempt public or nonprofit private school. Food sold to a public or nonprofit private school for service in the cafeteria is exempt.
35 Miss. Code. R. § 4-03-06-106