35 Miss. Code R. § 4-13-02-402
Current through June 25, 2024
Sales of tickets for all athletic games held at a location in Mississippi are taxable at the regular retail rate of tax, except any games for university or community college conference, state, regional or national playoffs or championships as provided for in Miss. Code Ann. Section 27-65-22(3)(h). Tickets sold by visiting teams for games in Mississippi are also taxable even if the proceeds of those ticket sales are deducted from the guaranty owed to the opposing team.
35 Miss. Code. R. § 4-13-02-402