35 Miss. Code R. § 3-08-06-203.04
Current through June 25, 2024
Only the sale of tangible personal property is afforded immunity under Public Law 86-272; therefore, the selling or providing of services, and the selling, leasing, renting, licensing or other disposition of real estate, personal property intangibles, or any other type of personal property are not immune from taxation by reasons of P. L. 86-272.
35 Miss. Code. R. § 3-08-06-203.04