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 35-4-04-03-303
Universal Citation: MS Code of Rules 35-4-04-03-303
Current through September 24, 2024
The receipts from machines containing only food and drink for human consumption provided by full line vendors are exempt from the seven percent (7%) retail tax.
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