35 Miss. Code R. § 4-05-01-401
Current through June 25, 2024
As a prerequisite to claiming the governmental exemption, the sales of property or service must be sold to, billed directly to and payment therefore made directly by the political entity and not to or through some contractor or quasi-governmental agency, and the title to the property or benefit from the service must pass to the government rather than to some beneficiary. Sales to government employee s are taxable regardless of the fact that the employees may be reimbursed by the Government for the expenses incurred.
35 Miss. Code. R. § 4-05-01-401