35 Miss. Code R. § 3-08-06-402.06
Current through June 25, 2024
Business Income of Retailers, Wholesalers, Service Companies and Lessors. The net business income of retailers, wholesalers, lessors and other service companies, merchants, traders, vendors, or dealers buying, selling or renting, other than those specifically provided for elsewhere in this Regulation, which has not been allocated, directly assigned, or excluded as otherwise provided, shall be apportioned to Mississippi by multiplying such net business income by a single sales-factor apportionment formula as defined in subsection 402.09 paragraph 3 of this Regulation.
35 Miss. Code. R. § 3-08-06-402.06