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 35-4-05-01-302
Universal Citation: MS Code of Rules 35-4-05-01-302
Current through September 24, 2024
Non Taxable Gross Income Includes Receipts From:
1. Child care charges (does not include admissions to areas of amusements where children are kept)
2. Coin operated amusement and music machines;
3. Commissions included in gross income of other taxpayers;
4. Re-billed carrier long distance telephone charges that have been taxed by the service provider
5. Rental of stores, offices or other commercial property to non-transients
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