35 Miss. Code R. § 4-13-02-104
Current through June 25, 2024
In those instances where the school has contracted with a third party vendor to operate facilities on campus, such as a bookstore or cafeteria, the vendor will be responsible for collecting and remitting the tax. The school will remain liable for the tax when the vendor is merely acting as an agent for and on behalf of the school.
35 Miss. Code. R. § 4-13-02-104