35 Miss. Code R. § 4-02-03-100
Current through June 25, 2024
Income received from travel, mileage or delivery charges must be included in gross proceeds of sales or gross income when incurred in connection with the sale of tangible personal property or in the performance of taxable services by vendors doing business within this State. This includes any charges made by the seller for delivery of property sold to the purchaser even though such amounts are separately stated on the seller's invoice apart from the sales price of the property.
35 Miss. Code. R. § 4-02-03-100