35 Miss. Code. R. 4-13-02-201
Current through October 31, 2024
Sales of school textbooks to students are exempt from tax pursuant to Miss. Miss. Code Ann. Section 27-65-105(c). A textbook is defined as a book with instructional content on a particular subject matter required by the instructor of a class to be used by a student. Textbooks must have an ISBN (International Standard Book Number), and does not include page copies. The exemption also applies to a charge to access digitale Book textbooks required by an instructor. A novel is not considered to be a textbook. All other sales are taxable, including, but not limited to, items such as paper, notebooks, ink, pencils, laboratory supplies, clothing, food or drink.
35 Miss. Code. R. 4-13-02-201