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 35-4-13-02-404

35 Miss. Code. R. 4-13-02-404

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Current through January 14, 2025
Section 35-4-13-02-404

Tickets to athletic events are not taxable when given away free of charge. Tickets given in payment for services rendered, such as advertising, are taxable upon the customary charge or face value for such admission.

35 Miss. Code. R. 4-13-02-404

Amended 5/27/2017