35 Miss. Code R. § 4-13-02-408
Current through June 25, 2024
Admission charges for temporary amusements or special events are taxable. The promoter of the amusement or event is responsible for collecting and remitting the tax; however, the school may be held liable for any tax due from amusements held at the school should the promoter fail to remit the proper tax (Miss. Code Ann. Section 27-65-22(2)).
35 Miss. Code. R. § 4-13-02-408