Miss. Code Ann. § 27-27-305: Miss. Code Ann. § 27-27-305

No tax shall be imposed under the terms of this article upon any machine or machines taxed under subsection (c) of Section 27-27-301 of this article, when owned and operated by the owner of a store when such machines are stationed in said store and when the owner of said store has paid the proper privilege tax required of him under the section of the regular privilege tax law imposing privilege taxes on stores; nor shall the tax imposed by this article apply to persons operating such machines for the sale of articles to their own employees exclusively, without profit, where no privilege tax has been paid for operating a store; provided further, that nothing contained herein shall be construed to permit the licensing of any gambling machine or device.