Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 01 - Administrative
Chapter 06 - Definitions
Section 35-4-01-06-106 - Old Men's or Ladies' Homes

For the purposes of the exemption found in Miss. Code Ann. Section 27-65-111(e), the term means a place which provides group living arrangements for elderly persons who are unrelated to the operator unless approved in letter ruling by the Tax Commission as provided for in Title 35, Part I, Chapter 01 Mississippi Administrative Code and who are being provided food, shelter, personal and medical care. This includes facilities such as nursing homes, convalescent homes and assisted living facilities. Additionally, the facility must be supported by a religious denomination, fraternal nonprofit organization or other non profit organization.