35 Miss. Admin. Code Pt. IV, Subpt. 3, Ch. 08 — Amusements

100 Definitions
101 Amusement is defined to include any and all forms of entertainment including all forms
of diversion, sport, recreation or pastime , shows, exhibitions, contests, displays and
games, or any other types of amusement.
102 Admissions charges include monetary charges and all other methods of obtaining
admission including donations or contributions. Taxable charges also include admissions
to an event in exchange for specific personal or professional services such as, but not
limited to, advertising or security services. Taxable admission charges include but are
not limited to cover charges or one time fees for admission to museums, restaurants and
bars, galleries and gyms or fitness centers. Admission charges do not include
membership fees. Membership fees represent a cost to join an organization, group, club,
etc., and do not represent the cost for admission even though membership may grant
admission to the member.
103 Religious organizations are defined as ecclesiastical or denominational organizations,
churches, diocese or presbytery or established physical places for worship, whether or not
incorporated, at which nonprofit religious services and activities are regularly conducted
and carried on and also includes those religious groups which do not maintain specific
places of worship.
104 Charitable organizations are defined as any person determined by the Internal Revenue
Service to be a tax exempt organization pursuant to Section 501(c)(3) of the Internal
Revenue Code; or any person actually or purporting to be established solely for any
voluntary health and welfare, benevolent, philanthropic, patriotic, educational, humane,
scientific, public health, environmental conservation, civic, or other charitable purpose or
for the benefit of law enforcement personnel, fire fighters, or other public safety
organizations.
105 Education organizations are defined as any person providing educational, informative or
instructional services.
106 Civic Clubs are defined as any association, society, foundation or other entity that is
determined by the Internal Revenue Service to be a tax exempt organization pursuant to
Section 501(c)(3) of the Internal Revenue Code established for purposes relating to or
providing benefit for any citizen or city. Local chapters organized under a national
organization will be treated as a part of the tax exempt national organization if the local
chapter has not obtained its own designation from the Internal Revenue Service.
107 Fraternal organizations are defined as any association, fraternity, sorority or other entity
determined by the Internal Revenue Service to be a tax exempt organization pursuant to
Section 501(c)(3) of the Internal Revenue Code operating as a social, charitable or
service organization.
108 (Reserved)
200 Levy
201 Miss. Code Ann. Section 27 -65-22(1) levies a tax at the rate of 7% on the gross income
from admissions charges held at any place of amusement or activity as defined above.
202 The tax is due at the rate of 3% on the gross income from admissions charges to a
publicly owned enclosed coliseum or auditorium. However, this reduced rate is not
applicable to athletic contests between colleges and universities. Admissions charges to
such events are taxable at the rate of 7%.
203 The tax is due at the rate of 7% on the gross income from admissions charges to events
conducted and held at the Mississippi Veterans Memorial Stadium.
204 The tax levied under Miss. Code Ann. Section 27 -65-22(1) is to be collected by the
operator of the place of amusement and is to be in addition to the price charged for
admission. Tax will be collected on the gross income received including associated
charges. The operator may enter into an agreement with a ticket sales agent whereby the
agent actually collects the tax.
205 When a temporary amusement is held at a facility and conducted by a promoter who is
not the owner, lessee or custodian of the facility, the promoter is required to notify the
Department of such event and will be required to register the event and will be liable for
the tax. In the event the promoter does not register and pay the tax as required, the
owner, lessee or custodian of the facility will be jointly liable for the tax.
206 (Reserved)
300 Exemptions
301 The tax levied under Miss. Code Ann. Section 27-65-22(1) is not due from the following:

# 1.

Admissions charges at a place of amusement operated by religious, charitable or
educational organizations or by nonprofit civic clubs or fraternal organizations when
one of the following qualifications is met:
a. The proceeds may not be used to the benefit of any one or more individuals of the
organization and are used solely for religious, charitable or education purposes; or
b. The entire proceeds are used to defray the normal operating expenses of the
organization.

# 2.

Admissions charges to gospel singing promoted by nonprofit charitable or religious
organizations.

# 3.

Admissions charges for high school or grade school athletic games.

# 4.

Admissions charges to ticket sales for baseball games between teams operated under
a professional league franchise.

# 5.

Admissions charges to county, state or community fairs and to entertainments held in
publicly owned community homes or houses.

# 6.

Admissions charges or ticket sales to garden pilgrimages and to antebellum and
historic houses when sponsored by an organized civic or garden club.

# 7.

Admissions charges to golf tournaments held under the Professional Golf Association
or the United States Golf Association.
a. The tournament must be sponsored by a nonprofit association incorporated
under the laws of the State of Mississippi; and
b. The proceeds of such tournament may not benefit any individual or group and
dividends may not be declared.

# 8.

Admissions charges to any university or community college conference, state,
regional or national playoffs or championships.

# 9.

Admissions charges or fees charged by any county or municipally owned and
operated swimming pools, golf courses and tennis courts. This exemption does not
cover the sales and rentals of tangible personal property. The exemption does cover
facilities owned and operated by state supported colleges and universities.

# 10.

Admissions charges for symphony orchestra, opera, vocal or instrumental
performances where professional or amateur performers are compensated from the
proceeds of the admissions charges and amateur or professional dramatic productions
when both of the following conditions are met;
a. The event must be sponsored by a local music or charity association or by a
children's dramatic association; and
b. The association may not declare dividends, receive profits, pay salary or other
compensation to any members and may not pay any person for producing the
performance.

# 11.

Admissions charges or ticket sales to any hockey games between teams operated
under a professional league franchise.

# 12.

Admissions charges or ticket sales to any event sanctioned by the Mississippi Athletic
Commission when the event is held within a publicly owned enclosed coliseum or
auditorium.

# 13.

Guided tours on any navigable waters of this state, which include providing
accommodations, guide services and/or related equipment operated by or under the
direction of the person providing the tour, for the purposes of outdoor tourism.

# 14.

Any admissions to events held solely for religious or charitable purposes at livestock
facilities, agriculture facilities or other facilities constructed, renovated or expanded
with funds from the grant program authorized under Section 18 of Chapter 530, Laws
of 1995.
302 (Reserved)
400 Purchases or Donation
401 Any charitable fund raising events that are open to the public and sponsored, organized or
hosted by nonprofit civic, fraternal, educational, religious or charitable organizations are
exempt from tax on the gross income received from admissions charges, however, sales
or use tax is due on any purchases or donations made for the event.
402 Food, drinks, and supplies purchased for the event are taxable on the purchase price or
cost. The tax must be paid to the vendor at the time of purchase or paid directly to the
Department of Revenue on the cost of items brought into this state.
403 Food or drink donated for the event is taxable on the cost of such items as a withdrawal
from stock or inventory. The tax must be paid to the Department by the person(s) making
the donation. The cost of the donated items should be added to the total sales on the next
return due.
404 Items purchased for sale or auction at the event are taxable on the purchase price or cost.
This tax must be paid to the vendor at the time of purchase, or paid directly to the
Department by the event sponsor on the cost or value of any items brought into this state.
405 Any items donated for sale at the event are taxable on the cost or value of the items being
donated. This tax should be paid directly to the Department by the person(s) making the
donation.
406 Tax is due on all purchases necessary to operate the organization unless the organization
holds a valid exemption from sales tax authorized under Miss. Code Ann. Section 27 -65-
111.
407 (Reserved)
35.IV.3.08 revised effective April 1, 2018.