35 Miss. Code R. § 4-12-02-106
Current through June 25, 2024
Meals furnished or sold to employees of an institution are exempt where the eating facility is not open to the public or guest of the institution. Where eating facilities of an institution are open to the public, sales tax is due on the gross income, including sales of meals to employees and meals served to guests in patient's rooms.
35 Miss. Code. R. § 4-12-02-106