As Amended
SEC. 27-27-301. Privilege tax on weighing machines, machines selling postage stamps,
merchandise, etc., levied
There is hereby levied and imposed in lieu of all licenses and privilege taxes
heretofore levied, except the taxes levied by the Mississippi Sales Tax Law, a tax
upon each person, firm, association or corporation owning or operating any
automatic weighing machine, any automatic vending machine or device for dispensing
or selling postage stamps, any automatic vending machine or device for dispensing
or selling cigarettes, and automatic machines selling and vending merchandise for
the sale of which any tax has been paid by the owner, which service, stamps, or
merchandise is obtained by depositing therein any token, coin, or coins, a tax
according to the following schedules:
(a) Upon each person operating, owning or permitting to be operated in
his place of business any automatic or slot weighing machine, or any
automatic slot vending machine, or other devices dispensing or selling
postage stamps, for each such machine .................................$2.00
(b) Upon each person operating, owning, or permitting to be operated
in his place of business any automatic vending machine wherein is kept
within the machine cigarettes on which the specific privilege tax of
selling such articles of merchandise at retail has been paid by the
owner of the machine, or the owner of the place of business where such
machine is operated, to be obtained by depositing therein any token,
coin, or coins, for each such machine .................................$2.50
(c) Upon each person operating, owning, or permitting to be operated
in his place of business any automatic vending machine where any service
is rendered and not elsewhere taxed or where is kept within the machine
any article of merchandise to be obtained by depositing therein any
token, coin, or coins, as follows:
For each machine requiring the deposit of a token, coin, or coins, of
less than five cents (5 cents) ........................................$2.50
For each machine requiring the deposit of a token, coin, or coins, of
five cents (5 cents) and less than ten cents (10 cents) ...............$5.00
For each machine requiring the deposit of a token, coin, or coins of
ten cents (10 cents) and not more than twenty cents (20 cents) ........$7.50
For each machine requiring the deposit of a token, coin, or coins, of
more than twenty cents (20 cents) ....................................$10.00
only shall be exempt from the provisions of this article, and no such privilege tax shall be required to be paid when
such machines are sponsored by local nonprofit civic service clubs or any other organization either incorporated or
unincorporated and existing and operating under the laws of the state of Mississippi when such clubs or
organizations expend the proceeds from such machines for charitable purposes only.
SOURCES: Codes, 1942, Sec. 9426-01; Laws, 1944, ch. 132, Sec. 1; 1946, ch. 269, Sec. 1; 1958, ch. 573; 1966, ch. 637, Sec. 1; 1983, ch. 537, eff from and after July 1, 1983.