Non Taxable Gross Income Includes Receipts From:
1. Child care charges (does not include admissions to areas of amusements where children are kept)2. Coin operated amusement and music machines;3. Commissions included in gross income of other taxpayers;4. Re-billed carrier long distance telephone charges that have been taxed by the service provider5. Rental of stores, offices or other commercial property to non-transients35 Miss. Code. R. 4-05-01-302