35 Miss. Code R. § 4-02-02-306
Current through June 25, 2024
Buy down programs are those programs where a manufacturer enters into an agreement with a seller to provide the seller with a discount for each qualifying sale or purchase of a particular product. The retailer passes the discount through to the customer. The buy down received by the seller is not taxable unless the customer presents some type of documentation to the seller to claim the discount or the discount is identified as a third party discount on the invoice received by the purchaser.
35 Miss. Code. R. § 4-02-02-306