35 Miss. Code R. § 4-12-01-201
Current through June 25, 2024
Opticians, optical dispensaries, and optical supply houses, or any other person selling tangible personal property and not primarily rendering professional services as optometrists and ophthalmologists, as outlined in the first paragraph above, are likewise construed as retailers or wholesalers and are required to file Mississippi sales or use tax returns. A licensed retail establishment employing an examiner may exclude the examination charge from the gross proceeds of sales; provided this fee is a separate charge and records are kept to substantiate it.
35 Miss. Code. R. § 4-12-01-201