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 35-4-13-02-403

35 Miss. Code. R. 4-13-02-403

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Current through October 31, 2024
Section 35-4-13-02-403

Sales of programs, t-shirts, hats, stadium cushions, etc. are taxable at the regular retail rate of tax. Rentals are also taxable under Miss. Code Ann. Section 27-65-23.

35 Miss. Code. R. 4-13-02-403

Amended 5/27/2017