35 Miss. Code R. § 4-02-04-203
Current through June 25, 2024
When credit is extended by a third party or when the credit instrument or account receivable is sold to a third party, neither the third party nor the retailer is eligible for a refund of sales tax associated with any bad debt charged off for uncollectible accounts.
35 Miss. Code. R. § 4-02-04-203