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 35-3-03-09-103 - Other Mississippi Gaming Income

Except for the amounts described in paragraph 102, all other gaming income is subject to the income tax levy provided for in Miss. Code Ann. Section 27-7-3. Any gaming losses incurred at Mississippi gaming establishments are a reduction, as compared to an itemized deduction, to Mississippi gaming income. The net of such amounts, if positive, is reportable by the patron as taxable Mississippi income. Mississippi gaming income includes any gaming income not covered by the three percent (3%) levy described in paragraph 102 received from a Mississippi gaming establishment. Mississippi gaming losses may not be taken as a separate deduction or otherwise offset any income other than Mississippi gaming income not subject to the three percent (3%) withholding requirement and resulting from a wager.