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 35-4-04-03-102
Universal Citation: MS Code of Rules 35-4-04-03-102
Current through September 24, 2024
"Full service vending machine operators" or "full line vendors" are persons in the business of placing vending machines and selling tangible personal property through the machines. A space rental fee is paid to the business owner of the property where the machine is placed. A person placing a vending machine on their own property is not a full line vendor.
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.
