Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 05 - Services
Chapter 01 - Hotels, Motels, Mobile Home and Trailer Parks
Section 35-4-05-01-201

Hotel or motel is defined as any entity or individual which is engaged in the business of furnishing one or more rooms, cottages or cabins designed for dwelling, lodging or sleeping purposes to transient persons and that are known to the trade as such. The terms "hotel" or "motel" also include all buildings , including single family dwellings or other structures kept, used, maintained or advertised as, or held out to the public to be, a place where sleeping accommodations are supplied for pay or other consideration regardless of the number of rooms, units, suites or cabins available. Advertising for rent to the general public , whether by the owner of the property or a third party, qualifies as being "known to the trade as such". It is immaterial that cooking facilities may or may not be furnished. Hotel or motel also includes any entity or individual furnishing bed and breakfast accommodations to transient persons.