35 Miss. Code R. § 4-05-01-202
Current through June 25, 2024
Condominium or Hotel Condominium is defined as a multi-unit facility where each unit is individually owned. Condo owners may rent out the units when not in use by the owner. The units may be rented out by the owner or placed with a management company for rental. Rentals of condominiums or hotel condominiums are taxable when such rentals are to transient persons.
35 Miss. Code. R. § 4-05-01-202