35 Miss. Code R. § 4-13-02-902
Current through June 25, 2024
Sales of student meals are exempt from sales tax pursuant to Miss. Code Ann. Section 27-65-9(2)(b). This exemption also applies to third party vendors who operate a cafeteria at an exempt school or who provide regular student meals at an exempt school. The exemption does not apply to those vendors who may sell additional food items at a school where the student may choose to purchase such food in lieu of the regular meals provided by the school. The tax on such sales is due regardless of whether the vendor collects the money directly from the students or is paid by the school from money the school has collected from the students.
35 Miss. Code. R. § 4-13-02-902