35 Miss. Code R. § 4-03-06-201
Current through June 25, 2024
Sales to government employees are considered exempt when payment is made directly from the exempt governmental entity by government check, a centrally billed debit or credit card or other form of payment. Sales to government employees who pay for the goods or services are subject to Mississippi sales or use tax even though the employee may be reimbursed by an exempt governmental entity.
35 Miss. Code. R. § 4-03-06-201