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 35-4-13-02-306

35 Miss. Code. R. 4-13-02-306

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Current through October 31, 2024
Section 35-4-13-02-306

All sales of food made through vending machines owned by the school are taxable at the regular retail rate of tax. Vendors are liable for tax on sales made through "full service" vending machine sales (see Title 35 Mississippi Administrative Code, Part IV, Subpart 04, Chapter 03).

35 Miss. Code. R. 4-13-02-306

Amended 5/27/2017