35 Miss. Code R. § 4-02-02-202
Current through June 25, 2024
The purchase price of goods ordinarily bought for resale but subsequently given away or used must be included in the gross sales of the purchaser and the regular retail tax paid. The value of a gift received from an out-of-state donor is subject to use tax.
35 Miss. Code. R. § 4-02-02-202