35 Miss. Code. R. 4-04-03-304
Current through December 10, 2024
Sales of food or drink for human consumption and other merchandise when sold from the same vending machine are subject to the seven percent (7%) regular retail rate of tax based on the gross proceeds of such sales. The eight percent (8%) wholesale rate based on the cost of withdrawal of inventory of food and drink for human consumption does not apply.
35 Miss. Code. R. 4-04-03-304