35 Miss. Admin. Code Pt. IV, Subpt. 4, Ch. 06 — Paper Products and Paper Dealers

100 Sales of paper products are classified according to the intended use of the product.
101 Paper products include, but are not limited to, brochures, manuals, cardboard boxes,
wrapping paper, napkins, labels, tickets, memo pads, sticky notes, and advertising
materials.
102 Sales of raw materials to manufacturers or custom processors are exempt. Paper products
sold to manufacturers, custom processors or wholesalers as shipping materials to
accompany goods sold are exempt from sales tax.
103 Paper products sold to licensed retailers for resale and containers used as shipping
materials to accompany goods or services sold by the retailer are exempt.
104 Sales of materials for use by the purchaser for his own consumption, such as advertising,
sales promotion materials, supplies, or materials furnished to merchants are taxable at the
regular retail rate of tax.
105 The schedule below provides guidance in determining the correct tax treatment when
paper dealers sell paper products:
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
When Sold to:
106 (Reserved)
35.IV.4.06 revised effective March 1, 2020