Statutes, codes, and regulations
Mississippi Administrative Code
Title 35 - Department of RevenuePart 4 - Sales and Use TaxSubpart 13 - GeneralChapter 02 - Sales Made By and To Schools, Colleges and Universities
Junior Colleges, Community Colleges, Colleges and Universities
Section 35-4-13-02-409

35 Miss. Code. R. 4-13-02-409

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Current through December 10, 2024
Section 35-4-13-02-409

The gross income received from all charges made for parking at athletic and special events is subject to tax at the regular retail rate of tax pursuant to Miss. Code Ann. Section 27-65-23.

35 Miss. Code. R. 4-13-02-409

Amended 5/27/2017