Multistate Tax Commission/Association of Fund-Raising Distributors & Suppliers   Mississippi

Agency: State Tax Commission - Sales & Use Tax Bureau

Contact Person/Department: Carl Carlisle

Tel. No.: (601) 923-7015

Fax No.: (601) 923-7034

E-mail: ccarlisl@mstc.state.ms.us

  1. If your State exempts fundraising sales by certain groups from sales or use taxes, please indicate which of the following are exempt in your State.

    Public Schools (K-12)

    Private Schools (K-12)

    School Groups (e.g., clubs, bands, teams)

    PTAs

    PTOs

    Other parent groups

    (please identify)

    Church Groups

    Youth Sports League

    501 (c)(3) organizations

    501 (c)(6) organizations

    Other (specify:__________________)

    No Exemptions

    1a Are local sales and use taxes in your State applied to these groups in the same manner as State sales and use taxes are applied to these groups?

    N/A

    1b Please set forth any comments including a list of groups not listed above whose fundraising activities are exempt from sales and use taxation in your State.

    None

  2.  

  3. If your State exempts fundraising sales of certain products from sales and use tax, please indicate which of the following products are exempt.

    Candies and Confections - Not exempt

    Cookies and Other Baked Goods - The sales of "girl scout cookies" by Girl Scouts of America for human consumption are exempt from sales tax (Section 27-65-111(p))

    Cheese Products - Not exempt

    Meat Products - Not exempt

    Nuts, popcorn and other snack food - Not exempt

    Other edible items (please identify)- Not exempt

    Magazine subscriptions - Exempt

    Paper products (e.g., calendars, cards

    stationery, books, gift wrap) - Not exempt

    Decorative tins, baskets, other containers - Not exempt

    Decorative novelties (mugs, ornaments) - Not exempt

    Sundry items (please specify item below) - Not exempt

    Clothing and accessories - Not exempt

    Jewelry - Not exempt

    Plant and seeds - Not exempt

    Other hard good items - Not exempt

    2a Are local sales and use taxes in your State applied to these products in the same manner as State sales and use taxes are applied to these products?

    N/A

    2b Please set forth any comments including a list of products not listed above that are exempt from sales and use taxation for fundraising purposes in your State.

    None

  4.  

  5. If some or all fundraising groups or products qualify for exemption from sales and use tax in your State, please indicate any exceptions to or limitations on such exemptions. (Check all that apply and specify the limitation.)

    Limits on number of fundraiser events per year

    Limits on duration of fundraisers

    Limits on dollar amount of each item

    Limits on total amounts raised per year

    Other________________________________

    None

  6.  

  7. If some or all fundraising groups qualify for exemption from sales and use tax in your State, please set forth the procedure through which a group may establish its qualification for the exemption. Attach relevant statutes, regulations, procedures, etc.

    None

  8.  

  9. If some or all fundraising products qualify for exemption from sales and use tax in your State, please set forth the procedure for establishing a product's qualification for the exemption. Attach relevant statutes, regulations, procedures, etc.

    None

  10.  

  11. In instances where a fundraising product or group is not exempt from sales or use tax, please indicate who bears the responsibility for collecting and remitting the tax.

    The fundraising group (e.g., school, PTA, church) and the company distributing goods to the fundraising group.

  12.  

  13. In instances where a fundraising product or group is not exempt from sales or use tax, what is the basis for calculating the sales/use tax?

    Price paid by fundraising group to distributor.

  14.  

  15. Provide any additional information regarding the sales and use tax treatment of fundraising transactions and/or groups in your State. Also set forth any statements, disclosures, disclaimers, etc.,to be provided as part of the clearinghouse regarding your state's practices and procedures. Attach additional sheets if necessary.