35 Miss. Code R. § 4-09-05-100
Current through June 25, 2024
Bakeries doing primarily a wholesale business are considered as manufacturers. Bakery activities carried on by a retailer in connection with a catering service, cafe, delicatessen or pastry shop, are not in this manufacturing class, but are subject to the tax and any special tax levy as applicable to food and beverage business.
35 Miss. Code. R. § 4-09-05-100