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 35-4-04-04-104
Universal Citation: MS Code of Rules 35-4-04-04-104
Current through September 24, 2024
Amounts received from the sale of coupons must be included in gross income of the photographer even though the agent making the sale retains the full amount of the coupon as his commission for having obtained a customer. If the customer fails to redeem the coupon and the amount paid is not refunded, the income received is taxable.
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