35 Miss. Code R. § 4-04-04-201
Current through June 25, 2024
Income from the production of a film, such as commercials, promotional videos, advertisements, etc., is not considered the sale of tangible personal property or specified digital products and as such, is not subject to sales tax. If the producer or developer of such film produces multiple copies for sale, the activity then becomes taxable as the sale of tangible personal property or specified digital products.
35 Miss. Code. R. § 4-04-04-201