35 Miss. Code R. § 4-03-05-101
Current through June 25, 2024
All sales made and taxable services performed from a business location within the state or by a Mississippi dealer are presumed to be taxable Mississippi sales unless and until the dealer can substantiate an authorized claim for exemption. In the case of exemption by reason of delivery of the goods outside the state to an out-of-state customer, the dealer is required to establish that such delivery did, in fact, take place and that such delivery was a condition precedent to consummation of the sale.
35 Miss. Code. R. § 4-03-05-101