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 35-4-04-03-501
Universal Citation: MS Code of Rules 35-4-04-03-501
Current through September 24, 2024
The owners of vending machines whether for vending, amusement or music are the users of such property and as such are required to pay the regular retail rate of sales or use tax on all purchases of machines, machine parts, phonograph records, needles and other accessories or supplies.
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