35 Miss. Code R. § 4-03-07-100
Current through June 25, 2024
Miss. Code Ann. Section 27-65-111 provides an exemption from sales tax for sales of tangible personal property and services to certain groups of organizations and for specifically named organizations. The exemption from sales tax does not cover the contractor's taxes levied under Miss. Code Ann. 27-65-21. To qualify for the exemption, the sale of property or charge for services must be sold directly to, billed directly to and paid for directly by the exempt entity.
35 Miss. Code. R. § 4-03-07-100