35 Miss. Code. R. 4-03-06-101
Current through October 31, 2024
Sales of tangible property, charges for labor or services are exempt when sold to, billed to and paid for by the United States Government or the State of Mississippi, its departments and institutions, counties and municipalities or departments or school districts of said counties and municipalities, or Acts of Congress or Acts of the Mississippi Legislature. The governmental exemption does not apply to states other than the State of Mississippi and requires that goods or services are sold directly to, billed directly to and paid for directly by the exempt governmental entity.
35 Miss. Code. R. 4-03-06-101