Statutes, codes, and regulations
Mississippi Administrative Code
Title 35 - Department of RevenuePart 4 - Sales and Use TaxSubpart 02 - Gross Income
Chapter 01 - Employee and Accommodation Sales
Section 35-4-02-01-100

35 Miss. Code. R. 4-02-01-100

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Current through December 10, 2024
Section 35-4-02-01-100

When a person engaged in the business of selling any property or services taxable under the Sales Tax Law sells to his employees or others at discount prices for reason of accommodation, such sales are taxable retail sales.

35 Miss. Code. R. 4-02-01-100