35 Miss. Code. R. 4-03-06-306
Current through December 10, 2024
Sales of buses and other motor vehicles, and parts and labor used to maintain and/or repair such buses and motor vehicles, to an entity that (a) has entered into a contract with a school board under Section 37-41-31 for the purpose of transporting students to and from schools and (b) uses or will use the buses and other motor vehicles for such transportation purposes are exempt from sales tax.
35 Miss. Code. R. 4-03-06-306