Transfers of motor vehicles are not subject to the casual sales tax if the transfer is:
1. Between a husband and wife; a parent and child; a grandparent and grandchildren; or siblings,2. Pursuant to a will or any law providing for the distribution of the property of any person having died without a legal will,3. Pertaining to a motor vehicle that is ten (10) or more years old based on the date of the vehicle's manufacture,4. Between a trustee and a beneficiary of the trust as evidenced by a completed Affidavit of Motor Vehicle Title Transfer,5. Between a corporation and one (1) of its shareholders in a transaction that qualifies for nonrecognition of gain or loss in accordance with Section 351 of the IRS Code, as evidenced by a completed Affidavit of Motor Vehicle Title Transfer, or6. Between a partnership or limited liability company and one (1) of its partners or owners, as evidenced by a completed Affidavit of Motor Vehicle Title Transfer.Using a licensed dealer in the transfer of a motor vehicle will void the tax exemptions listed above; the licensed dealer will be responsible for collecting and remitting the applicable sales tax.
35 Miss. Code. R. 4-03-02-104