35 Miss. Code. R. 4-03-01-200 - Tax on Certain Wholesale Sales
1. Food and drink
for human consumption is taxed at the 8% wholesale rate of tax when the
operator of a full-service vending machine places the merchandise in the
machine for sale (see Title 35, Mississippi Administrative Code, Part IV,
Subpart 4, Chapter 3.). All other sales at wholesale are exempt from sales or
use tax.
2. The wholesale tax is
not subject to the 2% taxpayer discount and shall not be included in the amount
on which the discount is taken.
Notes
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