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 35-4-13-02-705

35 Miss. Code R. § 4-13-02-705

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Current through June 25, 2024
Section 35-4-13-02-705

Sales of invitations, class rings, pins and pictures for the benefit of individual students or student organizations are taxable at the regular retail rate of tax when sold to the student even if billed to an exempt school.

35 Miss. Code. R. § 4-13-02-705

Amended 5/27/2017