35 Miss. Code R. § 4-03-02-201
Current through June 25, 2024
Use tax will not be applicable to non-business personal property acquired outside of this State under conditions where a similar acquisition in this State would not be subject to sales tax. Business property acquired in any manner and imported into this State for use in a business is subject to use tax, with proper credit allowed for another state's tax.
35 Miss. Code. R. § 4-03-02-201