35 Miss. Code R. § 4-03-08-202
Current through June 25, 2024
The tax is due at the rate of 3% on the gross income from admissions charges to a publicly owned enclosed coliseum or auditorium. However, this reduced rate is not applicable to athletic contests between colleges and universities. Admissions charges to such events are taxable at the rate of 7%.
35 Miss. Code. R. § 4-03-08-202