35 Miss. Code. R. 4-13-02-901
Miss. Code Ann. Section 27-65-105(a) and (b) exempt sales of property and services when sold to, billed to, and paid for directly by Mississippi's public schools and school districts. Sales to nonprofit schools are exempt pursuant to Miss. Code Ann. Section 27-65-111(g). The exemptions under 27-65-105(b) and 27-65-111(g) do not apply to items that are not used in the ordinary operation of the school and do not apply to items resold to students or the public, unless considered to be fundraising materials.
Notes
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