35 Miss. Code R. § 4-04-02-101

Current through June 25, 2024

Section 35-4-04-02-101

The following types of sales are considered wholesale sales and are exempt from sales tax:

1. Sales to licensed dealers or retailers for resale through the regular course of business.

2. Sales to qualified contractors holding a Material Purchase Certificate when the marble or granite products are to become a component part of a structure.

3. Sales to manufacturers for further processing.

35 Miss. Code. R. § 4-04-02-101

Amended 5/15/2019