35 Miss. Code R. § 4-03-08-102
Current through June 25, 2024
Admissions charges include monetary charges and all other methods of obtaining admission including donations or contributions. Taxable charges also include admissions to an event in exchange for specific personal or professional services such as, but not limited to, advertising or security services. Taxable admission charges include but are not limited to cover charges or one time fees for admission to museums, restaurants and bars, galleries and gyms or fitness centers. Admission charges do not include membership fees. Membership fees represent a cost to join an organization, group, club, etc., and do not represent the cost for admission even though membership may grant admission to the member.
35 Miss. Code. R. § 4-03-08-102