35 Miss. Code R. § 4-09-02-204
Current through June 25, 2024
The value of employee meals prepared by a restaurant and provided at no charge to employees of the restaurant is not included in the restaurants' taxable gross proceeds of sales. Restaurants that are operated as a part of a hotel, casino, hospital or other place of business cannot include employee meals provided to employees working in other areas of the operation.
35 Miss. Code. R. § 4-09-02-204