35 Miss. Code R. § 4-05-02-100
Current through June 25, 2024
Miss. Code Ann. Section 27-65-23, levies a tax at the regular retail rate on the gross income of persons operating a laundry, cleaning, dyeing or pressing shop. No deduction is allowable for commissions or fees paid to agents soliciting this business. Miss. Code Ann. Section 27-65-101(o) exempts the gross collections from self-service commercial laundering, drying, cleaning and pressing equipment.
35 Miss. Code. R. § 4-05-02-100