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 35-4-05-01-305
Universal Citation: MS Code of Rules 35-4-05-01-305
Current through September 24, 2024
Hotel or motel guests qualify as non-transient guests only when they stay in a building(s) held exclusively for long-term rental that is owned by the hotel or motel and is set separate and apart from buildings used to accommodate transient guests. The building set aside for long-term rental must contain rooms with kitchen facilities.
Disclaimer: These regulations may not be the most recent version. Mississippi may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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