35 Miss. Code. R. 4-04-02-102
Current through October 31, 2024
Charges for lettering or engraving monuments, memorials, etc., are included in gross proceeds of sales derived from the sale of tangible property. The amount received for lettering or engraving a customer's monument, memorial, etc., is not included as gross proceeds of sales when no sale of tangible property is involved. For example, when additional inscriptions are desired on a customer's memorial, the charges for engraving are exempt.
35 Miss. Code. R. 4-04-02-102