35 Miss. Code. R. 4-13-02-704
Current through December 10, 2024
Sales of annuals, awards, articles of clothing or jewelry given in recognition of accomplishments and rentals of caps and gowns are exempt from tax when sold directly to, billed directly to and paid for directly by the exempt entity. Sales of such merchandise are taxable when the vendor sells to and receives payment directly from the individual student.
35 Miss. Code. R. 4-13-02-704