35 Miss. Code R. § 4-12-02-103
Current through June 25, 2024
Any department or division of an exempt entity, whether located on site or off-site, which is not ordinary and necessary to the operation of the exempt entity, is not covered under the exemption granted and is subject to the tax on its purchases. This includes, but is not limited to, wellness centers, physician's offices, and clinics.
35 Miss. Code. R. § 4-12-02-103