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 35-4-04-03-302

Sales of food and drink for human consumption made through vending machines that only contain food and drink, and are serviced by full line vendors, are not taxable. Food and drink for human consumption withdrawn from inventory by full line vendors to be placed in full service vending machines is taxable at the 8% wholesale rate of tax based on the cost. The tax liability accrues to the full line vendor at the time of withdrawal and should be remitted to the State in the same manner as any other sales tax collected by the full line vendor on taxable sales.