Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 03 - Exclusions from Gross Income
Chapter 09 - Gaming Winnings and Gaming Income
Section 35-3-03-09-100
Universal Citation: MS Code of Rules 35-3-03-09-100
Current through September 24, 2024
Amounts received in cash or other remuneration from play at a gambling game or as a prize, lottery, award, or tournament winning are subject to an income tax levy. However, the reporting requirements and tax levy will vary depending on the source of the income.
Disclaimer: These regulations may not be the most recent version. Mississippi may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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