35 Miss. Code. R. 4-13-02-909
Alternatively, schools may elect to pay the applicable sales tax on all purchases of fundraising items to their vendors instead of registering to collect sales tax. The school is acting as an agent of the vendor and should collect and pay tax to the vendor on the suggested retail price when the vendor of the fundraising items provides marketing materials showing the fundraising items' suggested retail price and the school uses the vendor's marketing materials to take preorders for the fundraising items. The school should pay sales tax to the vendor on the purchase price paid to the vendor if the school merely purchases a quantity of fundraising items from the vendor and then resells the items at the school's discretion.
35 Miss. Code. R. 4-13-02-909