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 35-4-09-02-204
Universal Citation: MS Code of Rules 35-4-09-02-204
Current through September 24, 2024
The value of employee meals prepared by a restaurant and provided at no charge to employees of the restaurant is not included in the restaurants' taxable gross proceeds of sales. Restaurants that are operated as a part of a hotel, casino, hospital or other place of business cannot include employee meals provided to employees working in other areas of the operation.
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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