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 35-4-13-02-706

35 Miss. Code. R. 4-13-02-706

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Current through October 31, 2024
Section 35-4-13-02-706

Sales to public and nonprofit private schools for resale, rather than use by the school, are taxable at the regular retail rate of tax unless the school is registered for sales tax purposes. This includes fundraising materials.

35 Miss. Code. R. 4-13-02-706

Amended 5/27/2017