Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 11 - Withholding
Chapter 22 - Withholding on Gambling Winnings
Section 35-3-11-22-102

Universal Citation: MS Code of Rules 35-3-11-22-102
Current through September 24, 2024

Gaming winnings includes all amounts that are paid, whether in cash or other form, by gaming establishments to patrons which are subject to the withholding and/or reporting requirements of the Internal Revenue Code (IRC) as specified in Miss. Code Ann. Sections 27-7-901 and 27-7-903. Such amounts are not limited to cash or remuneration from play at a gambling game, but include, without limitation, amounts considered prizes, awards, tournament winnings or similar types of compensation. There is no reduction for tax withholdings or other reserves and may not be less than the amount reported for federal tax purposes. This is the amount that is subject to the withholding or reporting requirements of the IRC.

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