Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 09 - Food and Beverage
Chapter 02 - Beverage and Food Businesses
Section 35-4-09-02-101
Universal Citation: MS Code of Rules 35-4-09-02-101
Current through September 24, 2024
The gross proceeds of sales by restaurants, cafes, cafeterias, snack bars, drive-ins, beer parlors, lounges, night clubs, concessions, caterers or other vendors of beverages and food products are taxable at the regular retail rate of tax pursuant to Miss. Code Ann. Section 27-65-17.
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