35 Miss. Code. R. 4-09-01-106
Sales of soft drinks through vending machines under a "full service sales" agreement are exempt from sales tax. "Full service sales" are those that are made through vending machines in which the vendor places the drinks, takes the money and pays the location owner a space rental fee. Bottlers, wholesalers, distributors, etc. withdrawing soft drinks and syrup from inventory for sale through full service vending machines must remit 8% wholesale tax on total value when placed into the vending machine for sale. The gross proceeds of retail sales made through such vending machines are exempt from sales tax. The tax liability accrues to the wholesaler at the time of withdrawal and should be remitted to the State with the same report and in the same manner as any other sales tax liability.
35 Miss. Code. R. 4-09-01-106