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 35-4-13-02-407

35 Miss. Code. R. 4-13-02-407

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Current through October 31, 2024
Section 35-4-13-02-407

Entry or participation fees for tournaments, such as golf tournaments or tennis tournaments, are taxable except for that portion of the charge which represents the normal admission charge exempted by Miss. Code Ann. Section 27-65-22(3)(i).

35 Miss. Code. R. 4-13-02-407

Amended 5/27/2017