35 Miss. Code R. § 4-13-02-1002
Current through June 25, 2024
When purchasing tangible personal property used solely for raising funds it is the responsibility of the purchaser to sign The Affidavit for Purchase of Fundraising Materials. Upon signing the affidavit the purchaser attests that they meet the requirements for exemption under Miss. Code Ann. Section 27-65-111(cc) and that they assume responsibility for payment of the tax if the requirements for exemption are not met. A representative of the school or affiliated organization must also sign the affidavit attesting that they are to be the beneficiary of any funds raised. This affidavit can be found on the Department of Revenue website.
35 Miss. Code. R. § 4-13-02-1002