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 35-3-03-09-104 - Non-Mississippi Gaming Income
Universal Citation: MS Code of Rules 35-3-03-09-104
Current through September 24, 2024
Mississippi follows federal rules, regulations, and revenue procedures to the extent not contrary to the laws of this state in determining the amount of gaming income received and gaming losses incurred by Mississippi residents at non-Mississippi gaming establishments. Non-Mississippi gaming income is reported apart from any non-Mississippi gaming losses incurred. Non-Mississippi gaming losses are allowed as an itemized deduction to the extent of any non-Mississippi gaming income. In no event may the deduction for such losses exceed the non-Mississippi gaming 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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
