Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 04 - Retail
Chapter 03 - Coin Operated and Vending Machines
Section 35-4-04-03-101

Current through September 24, 2024

A "vending machine" is a coin, currency or credit card operated device that is used to sell tangible personal property without requiring the vendor's attendance at the time of the sale.

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