Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 09 - Food and Beverage
Chapter 03 - Ice Sales and Ice Manufacturers
Section 35-4-09-03-101
Universal Citation: MS Code of Rules 35-4-09-03-101
Current through September 24, 2024
The gross proceeds of sales of ice is taxable at the regular retail rate of sales tax, however; sales of ice made to a licensed retailer for resale are wholesale sales and not subject to sales tax.
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