35 Miss. Code. R. 4-05-01-302
Non Taxable Gross Income Includes Receipts From:
1. Child care charges (does not include
admissions to areas of amusements where children are kept)
2. Coin operated amusement and music
machines;
3. Commissions included
in gross income of other taxpayers;
4. Re-billed carrier long distance telephone
charges that have been taxed by the service provider
5. Rental of stores, offices or other
commercial property to non-transients
Notes
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