35 Miss. Code R. § 4-03-05-302
Current through June 25, 2024
If the retailer has a valid Mississippi sales tax permit, then the retailer should furnish a copy of the permit to the primary seller, rendering the first sale a non-taxable transaction. The retailer then collects sales tax on behalf of the state on the sale to its Mississippi customer.
35 Miss. Code. R. § 4-03-05-302