Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 12 - Medical
Chapter 02 - Hospitals, Infirmaries and Sanatoriums
Section 35-4-12-02-104
Universal Citation: MS Code of Rules 35-4-12-02-104
Current through September 24, 2024
Hospital, under Section 41-9-3, is defined not to include convalescent or boarding homes, children's homes, homes for the aged or other like establishments where room and board only are provided, nor does it include offices or clinics where patients are not regularly kept as bed patients.
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