35 Miss. Code R. § 4-13-02-801
Sales of telephone, cable or subscription television services for the private use of students, faculty members or any other persons enrolled or domiciled at an "exempt" school, college or university are taxable at the regular retail rate of tax. The school will be considered the seller of these services when separate charges are made and will be responsible for remitting the tax on all private use of such services pursuant to Miss. Code Ann. Section 27-65-19. No tax will be due on these services when the charge for such services is included in the cost for registration, tuition or dormitory. Charges for such services used in common areas such as student union buildings, media centers, libraries, etc., are exempt when sold directly to, billed directly to and paid for directly by the school.
35 Miss. Code. R. § 4-13-02-801