35 Miss. Code R. § 4-02-02-304
Current through June 25, 2024
A rebate made directly by the manufacturer to the purchaser or to the seller, or assigned to the seller by the purchaser is taxable as a segment of the selling price because the amount of the rebate is known at the time of the sale, the rebate is identified as a manufacturer's rebate on documentation received by the purchaser and the rebate is directly related to the sale.
35 Miss. Code. R. § 4-02-02-304