Q A variety of events are held on municipal property, some of which are city-organized while others are conducted by non-city promoters. They may involve sales of food, merchandise or admissions. Is the city responsible for collection of state taxes (sales tax or amusement tax)?

A The municipality is not required to collect, or cause to be collected, any sales tax associated with sales made by non-city vendors located on municipally-owned property. However, said municipality does have a legal obligation to pay taxes on the sales of admissions to an amusement event on municipally-owned property, unless such taxes are paid by the person or organization who is conducting the event, or unless the event in question is exempted from such tax by Section 27-65-22(3) or another statutory provision. Whether a statutory exemption applies is a factual determination to be made by the municipality, subject to review by the Mississippi Department of Revenue. (Attorney Generalís Opinion to Dye, February 1, 2013)