Statutes, codes, and regulations
Mississippi Administrative Code
Title 35 - Department of RevenuePart 4 - Sales and Use TaxSubpart 13 - GeneralChapter 02 - Sales Made By and To Schools, Colleges and Universities
Junior Colleges, Community Colleges, Colleges and Universities
Section 35-4-13-02-103

35 Miss. Code. R. 4-13-02-103

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Current through January 14, 2025
Section 35-4-13-02-103

For the purposes of this rule, students are defined as persons receiving a course of instruction at the school and will include those taking short specialized courses and those attending camps.

35 Miss. Code. R. 4-13-02-103

Amended 5/27/2017