35 Miss. Code R. § 3-08-06-203.03
Current through May 31, 2024
This regulation intends to adopt a narrow interpretation of the immunity afforded by Public Law 86-272, which grants a limited immunity to a multistate company from taxation by a state if the company's activity is limited to the solicitation of orders for the sale of tangible personal property in interstate commerce.
35 Miss. Code. R. § 3-08-06-203.03