35 Miss. Code. R. 4-04-06-105

The schedule below provides guidance in determining the correct tax treatment when paper dealers sell paper products:

		When Sold to:
		Paper Products Retailers (For Resale)	Other Retailers- Grocery stores, restaurants, cafeterias, convenience stores, dept. stores, etc.	Consumer - Product used for individuals or businesses own use, including employees of seller, churches & religious institutions, private schools, colleges, & hospitals, offices, hotels, motels, professionals, etc.	Manufacturers & Processors	Laundries & Dry Cleaners	Government agencies, nonprofit private schools, public schools, nonprofit hospitals & public hospitals.
Type of Paper Product Sold:
Advertising Materials - Including matches, brochures, leaflets, hand bills, manuals, signs, catalogs, etc.	Exempt	Regular Retail	Regular Retail	Regular Retail	Regular Retail	Exempt
Containers - Including bags, boxes, sacks, cartons, cases, wrapping paper, twine, tape, collar tabs, shirt boards, coat hangers, cups, plates, napkins, forks, spoons, straws, waxed paper, car lining paper, labels & other one time use containers.	Exempt	Exempt	Regular Retail	Exempt	Exempt	Exempt
Supplies - Including table cloths, towels, toilet tissue, confetti, party novelties, menus, sales pad, tickets, memo pads, prescription blanks, office supplies, etc.	Exempt	Regular Retail	Regular Retail	Regular Retail	Regular Retail	Exempt
Miscellaneous - Tags, manuals, data sheets, inspection slips, price lists, advertising materials, warranty slips and other items to accompany product mfg. for sale.	Exempt	Regular Retail	Regular Retail	Exempt	Regular Retail	Exempt

Notes

35 Miss. Code. R. 4-04-06-105

Adopted 3/1/2020