35 Miss. Code. R. 4-13-02-401
Current through October 31, 2024
Miss. Code Ann. Section 27-65-22 levies a tax on the gross income received from charges for admission to any and all forms of entertainment, amusement, diversion, sport, recreation, pastime, shows, exhibitions, contests, displays and games. The tax is levied at the regular retail rate of tax; however, there is a special reduced rate that applies to admission charges to publicly owned, enclosed coliseums and auditoriums, and there are special exemptions that may apply. This special rate does not apply to admission charges to athletic contests between colleges and universities.
35 Miss. Code. R. 4-13-02-401