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 35-4-05-01-306
Universal Citation: MS Code of Rules 35-4-05-01-306
Current through September 24, 2024
Any guest who begins to rent a hotel, motel, condominium or trailer park space on a daily or weekly basis after the expiration of a written contract or other written agreement as defined above and which has not been extended will become a transient guest and the gross income received from the daily or weekly rental will be taxable.
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