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 35-4-05-01-401

As a prerequisite to claiming the governmental exemption, the sales of property or service must be sold to, billed directly to and payment therefore made directly by the political entity and not to or through some contractor or quasi-governmental agency, and the title to the property or benefit from the service must pass to the government rather than to some beneficiary. Sales to government employee s are taxable regardless of the fact that the employees may be reimbursed by the Government for the expenses incurred.