Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 09 - Food and Beverage
Chapter 05 - Bakeries
Section 35-4-09-05-100
Universal Citation: MS Code of Rules 35-4-09-05-100
Current through September 24, 2024
Bakeries doing primarily a wholesale business are considered as manufacturers. Bakery activities carried on by a retailer in connection with a catering service, cafe, delicatessen or pastry shop, are not in this manufacturing class, but are subject to the tax and any special tax levy as applicable to food and beverage business.
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