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 35-4-09-02-502
Universal Citation: MS Code of Rules 35-4-09-02-502
Current through September 24, 2024
The local levy is due on the same basis as the sales tax and is levied on the sale of prepared foods. Additionally, some local levies may also include the sale of beer and/or alcoholic beverages. The basis for each local levy can be found in the appendix b.
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