35 Miss. Code R. § 4-03-02-105

Current through June 25, 2024
Section 35-4-03-02-105

The bulk sale of an inventory of merchandise to a dealer is exempt from sales tax. This exemption does not include the liquidation of a business when the inventory is sold to the general public at sale or auction.

35 Miss. Code. R. § 4-03-02-105