35 Miss. Code R. § 4-03-02-101
Current through June 25, 2024
Isolated or occasional sales, except sales of motor vehicles, made by persons not regularly engaged in business are not subject to sales tax. No sale, except a sale of a motor vehicle, is taxable under the Sales Tax Law if it is not made in the regular course of the business of a person selling tangible personal property.
35 Miss. Code. R. § 4-03-02-101