35 Miss. Code R. § 4-13-02-105
Current through June 25, 2024
Miss. Code Ann. Section 27-65-75(1)(b) provides that eighteen and one-half percent (181/2%) of the tax collected from business activities on the campus of any state institution of higher learning or community or junior college shall be paid to the school when the business location is not located within the corporate limits of a municipality. Such payments are made on or before the 15th of the month following the collection of the tax by the Department of Revenue.
35 Miss. Code. R. § 4-13-02-105