35 Miss. Code R. § 3-08-06-303.01
Current through June 25, 2024
Non-business net rents and royalties from tangible personal property are allocable to this state: (i) if and to the extent that the property is utilized in this state, or (ii) in their entirety if the taxpayer's commercial domicile is in this state and the taxpayer is not organized under the laws of or taxable in the state in which the property is utilized.
35 Miss. Code. R. § 3-08-06-303.01