35 Miss. Code R. § 4-03-02-103
Current through June 25, 2024
The purchase of a motor vehicle by a person, firm or corporation from another person, firm or corporation, which is not a licensed dealer engaged in selling motor vehicles, is taxable. The purchaser should pay the sales or use tax to the County Tax Collector at the time the vehicle is registered or licensed.
35 Miss. Code. R. § 4-03-02-103