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 35-4-05-01-701
Universal Citation: MS Code of Rules 35-4-05-01-701
Current through September 24, 2024
Additional local levies may be applicable to hotels and motels depending upon where they are located in this state. The local tax must be invoiced and collected as a separate levy and should be reported on a return using the appropriate rate code. Rate codes are assigned based on the percentage of tax due.
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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