Mississippi § 27-17-487 - Privilege tax exemptions; activities in fair enclosures.

Full text of Mississippi Mississippi Code of 1972 Annotated § 27-17-487 — Privilege tax exemptions; activities in fair enclosures., with citation guidance and answers to common questions.

§ 27-17-487. Privilege tax exemptions; activities in fair enclosures.

No privilege tax license shall be required of hotels, restaurants, fruit stands and vendors of soft drinks, circuses, exhibitions, street fairs, or other amusements when the same are held within the enclosure of and in cooperation with the annual holding of any state, county or community fair or any fair held for the benefit of the public where no dividends are declared to the stockholders thereof, and the proceeds thereof are used exclusively for the operation, maintenance and improvement of such fair.

Source: official Mississippi text · Last verified 2026-08-27

Frequently Asked Questions About Mississippi § 27-17-487

What does Mississippi Code of 1972 Annotated § 27-17-487 cover?

Section 27-17-487 ("Privilege tax exemptions; activities in fair enclosures.") is part of the Mississippi Code of 1972 Annotated, the codified statutory law of Mississippi. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Mississippi § 27-17-487?

A common citation format is "Mississippi Code of 1972 Annotated § 27-17-487" (Mississippi). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Mississippi law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Mississippi official source linked on this page or consult a licensed Mississippi attorney.

How does Mississippi § 27-17-487 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Mississippi can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Mississippi.