35 Miss. Code R. § 4-13-02-908
Current through June 25, 2024
Sales of wrapping paper, cookie dough, candy, fruit, candles and any other items of tangible personal property for school fundraising purposes are taxable at the regular retail rate of tax. Schools that are registered to collect sales tax may purchase fundraising items exempt for resale and then collect and remit sales tax on the gross proceeds of sales of fundraising items.
35 Miss. Code. R. § 4-13-02-908