Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 04 - Retail
Chapter 04 - Photographers and Film Developers
Photographers and Videographers
Section 35-4-04-04-101
Universal Citation: MS Code of Rules 35-4-04-04-101
Current through September 24, 2024
Photographers and videographers are taxable at the regular retail rate of sales tax on retail sales to consumers of photographs, pictures, videos, disc, and other tangible personal property or specified digital products and no tax is due on sales to licensed retailers for resale.
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