35 Miss. Code R. § 4-03-01-100
Current through June 25, 2024
Wholesale sales are sales of tangible personal property from a wholesaler, jobber or distributor, known to the trade as such, to licensed retail merchants, jobbers, dealers, or other wholesalers for resale. It does not include sales to users or consumers that are not for resale.
35 Miss. Code. R. § 4-03-01-100