35 Miss. Code. R. 4-02-02-201

Current through January 14, 2025
Section 35-4-02-02-201

Persons purchasing property or withdrawing property from inventory to be given away, awarded as prizes in games and contests of chance or skill or distributed for advertising purposes are regarded as the user or consumer of the property and the regular retail sales or use tax applies.

35 Miss. Code. R. 4-02-02-201

Amended 12/1/2018