20 Miss. Code. R. § 101-600-603.18 - Newspaper Carrier
Section 71-5-11 J (15) (m) of the Law, exempts services performed by a person under the age of eighteen (18) in making street sales of newspapers and in making house-to-house delivery of newspapers or shopping news, including handbills and other similar types of advertising material. This exemption does not apply to the handling of newspapers and advertising material prior to the time they are turned over for subsequent delivery or distribution.
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