35 Miss. Code R. § 4-04-06-105
The schedule below provides guidance in determining the correct tax treatment when paper dealers sell paper products:
When Sold to: | |||||||
Paper Products Retailers (For Resale) | Other Retailers- Grocery stores, restaurants, cafeterias, convenience stores, dept. stores, etc. | Consumer - Product used for individuals or businesses own use, including employees of seller, churches & religious institutions, private schools, colleges, & hospitals, offices, hotels, motels, professionals, etc. | Manufacturers & Processors | Laundries & Dry Cleaners | Government agencies, nonprofit private schools, public schools, nonprofit hospitals & public hospitals. | ||
Type of Paper Product Sold: | |||||||
Advertising Materials - Including matches, brochures, leaflets, hand bills, manuals, signs, catalogs, etc. | Exempt | Regular Retail | Regular Retail | Regular Retail | Regular Retail | Exempt | |
Containers - Including bags, boxes, sacks, cartons, cases, wrapping paper, twine, tape, collar tabs, shirt boards, coat hangers, cups, plates, napkins, forks, spoons, straws, waxed paper, car lining paper, labels & other one time use containers. | Exempt | Exempt | Regular Retail | Exempt | Exempt | Exempt | |
Supplies - Including table cloths, towels, toilet tissue, confetti, party novelties, menus, sales pad, tickets, memo pads, prescription blanks, office supplies, etc. | Exempt | Regular Retail | Regular Retail | Regular Retail | Regular Retail | Exempt | |
Miscellaneous - Tags, manuals, data sheets, inspection slips, price lists, advertising materials, warranty slips and other items to accompany product mfg. for sale. | Exempt | Regular Retail | Regular Retail | Exempt | Regular Retail | Exempt | |
35 Miss. Code. R. § 4-04-06-105