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 35-4-13-02-303

35 Miss. Code. R. 4-13-02-303

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Current through January 14, 2025
Section 35-4-13-02-303

Banquets and catering for student groups are exempt when the meal is paid for directly by the exempt entity. Banquets and catering for nonstudent groups are taxable unless billed to another department of the school. Sales rebilled by the school to a private individual or organization are taxable.

35 Miss. Code. R. 4-13-02-303

Amended 5/27/2017