Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 12 - Medical
Chapter 02 - Hospitals, Infirmaries and Sanatoriums
Section 35-4-12-02-106
Universal Citation: MS Code of Rules 35-4-12-02-106
Current through September 24, 2024
Meals furnished or sold to employees of an institution are exempt where the eating facility is not open to the public or guest of the institution. Where eating facilities of an institution are open to the public, sales tax is due on the gross income, including sales of meals to employees and meals served to guests in patient's rooms.
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