Statutes, codes, and regulations
Mississippi Administrative Code
Title 35 - Department of RevenuePart 4 - Sales and Use TaxSubpart 03 - Taxability
Chapter 08 - Amusements
Section 35-4-03-08-107

35 Miss. Code. R. 4-03-08-107

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Current through October 31, 2024
Section 35-4-03-08-107

Fraternal organizations are defined as any association, fraternity, sorority or other entity determined by the Internal Revenue Service to be a tax exempt organization pursuant to Section 501(c)(3) of the Internal Revenue Code operating as a social, charitable or service organization.

35 Miss. Code. R. 4-03-08-107

Amended 4/1/2018