Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 11 - Withholding
Chapter 22 - Withholding on Gambling Winnings
Section 35-3-11-22-204
Universal Citation: MS Code of Rules 35-3-11-22-204
Current through September 24, 2024
Gaming establishments are not required to complete the Mississippi withholding exemption certificate form for gaming winnings. However, the gaming establishment must keep the following records and information for three (3) years after the date the tax becomes due or is paid, whichever is later:
1. Total gaming winnings paid.
2. Amount of Mississippi income tax withheld.
3. Name, address and social security or identification number of the party in receipt of gaming winnings.
4. Name, address and Mississippi identification number of the gaming establishment.
5. Payment period -- calendar year unless indicated otherwise.
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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