35 Miss. Code. R. 4-13-02-102
Current through October 31, 2024
Junior colleges, community colleges, colleges and universities undertake many activities that require the school to collect and remit sales tax. Miss. Code Ann. Section 27-65-9 provides that exempt organizations or political entities are in "business" for sales tax purposes when any of the activities carried on by those organizations are in competition with privately owned businesses that are subject to sales tax.
35 Miss. Code. R. 4-13-02-102