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 35-4-05-01-301
Current through September 24, 2024
Taxable Gross Income Includes (but is not limited to) Receipts From:
1. Admissions, minimum and cover charges for entertainment
2. Attrition fees
3. Auto storage-parking lots
4. Banquet meeting room revenue with or without meals
5. Cancellation fees
6. Coin lockers
7. Early departure or late departure fees
8. Guaranteed no show revenue
9. Laundry and valet service
10. Local telephone charges, including per call charges
11. Long distance telephone mark-up or up-charge, or any excess charge over and above the carrier charge
12. Marina service
13. Packages (example: golf, honeymoon, casino)
14. Pet charges
15. Radios, televisions, movies including pay per view services
16. Refrigerator or safe charges
17. Roll away bed charges
18. Sales and rental of tangible personal property
19. Service charges
20. Transient room revenue
21. Vending machine sales (except full service vending machines)
22. Video game rental
