35 Miss. Code. R. 4-13-02-301
Sales tax is due on all sales to students with the exception of regular on-campus meals provided as a part of a prepaid student meal plan pursuant to Miss. ode Ann. Section 27-65-9(2)(a) and (c). Prepaid student meal plans are those plans that provide the student with a specific number of meals or meals for a specific period of time, and also include all meals paid for through the use of a prepaid declining balance account or similar instrument or account issued by the school that may only be used to purchase on-campus prepared meals. Eligible declining balance accounts may commonly be referred to as flexible spending accounts, flex dollars, bonus bucks or dining dollars and are all accounts in which money is deposited for the use of the student and the balance in the account declines based upon the price of the food or drink purchased. Any declining balance account that may be used to purchase books, apparel, supplies or other services such as copying or laundering services may not be used to purchase prepared meals exempt from sales tax.
35 Miss. Code. R. 4-13-02-301