35 Miss. Admin. Code Pt. IV, Subpt. 2, Ch. 01 — Employee and Accommodation Sales

100 When a person engaged in the business of selling any property or services taxable under
the Sales Tax Law sells to his employees or others at discount prices for reason of
accommodation, such sales are taxable retail sales.
101 A sale of property which is delivered to and for which collection is made from a person
that will consume or use the property rather than resell it, is a retail sales taxable to the
person making delivery even though the billing is to another dealer.
102 (Reserved)