35 Miss. Code R. § 4-02-03-102
Current through June 25, 2024
Any business which performs a delivery service or which incurs travel expenses recovers this expense through the charge for its goods or services. Separately invoicing the customer with charges representing a recovery of these expenses is in reality an allocation of the selling price to this cost of operation and cannot be excluded from the measure of tax imposed.
35 Miss. Code. R. § 4-02-03-102