35 Miss. Code R. § 4-02-04-104
Current through June 25, 2024
When credit sales are made and the credit is extended by a third party, no sales tax is due on the finance charges collected regardless when billed. This includes credit sales made using co-branded credit cards where the credit card carries a store or brand name but the credit is extended by a third party.
35 Miss. Code. R. § 4-02-04-104