35 Miss. Code R. § 4-13-02-406
Current through June 25, 2024
Sales and rentals of tangible personal property, such as golf carts, concessions and sporting equipment, are taxable at the regular retail rate of tax. Rentals of lockers are taxable at the regular retail rate of tax when such fees are retained by the schools. Fees for usage of lockers are not taxable when such fees are used as a damage deposit and are returned to the student at the end of the term.
35 Miss. Code. R. § 4-13-02-406