35 Miss. Code. R. 4-03-07-102

Current through October 31, 2024

Section 35-4-03-07-102

"Boys and girls clubs", found in Miss. Code Ann. Section 27-65-111(f), means a nonprofit youth organization. To be eligible for the sales tax exemption, the organization must meet the following requirements

1. The organization must be registered with the Internal Revenue Service as a 501 (c)(3) entity.

2. The organizations sole purpose is to provide and manage youth activities.

3. The organization must be active. The term "active" means that the organizations principle activity must be continued for a total of at least 10 months out of a year. (Example: A youth baseball club would be required to provide organized activities for 10 months out of the year.)

This exemption will apply only to those purchases that remain the property of the organization. The exemption would not apply to the purchase of uniforms that are provided to the players through either the payment of a registration fee or a separate charge.

35 Miss. Code. R. 4-03-07-102

Amended 9/1/2018