35 Miss. Code R. § 4-04-01-106
Current through June 25, 2024
All tools, supplies and equipment used in conducting the business of a service station or bulk distributor are taxable at the regular retail rate of sales or use tax. The tax paid on such purchases is not deductible as a tax credit from the retail tax liability.
35 Miss. Code. R. § 4-04-01-106