35 Miss. Code R. § 4-04-09-102
Current through June 25, 2024
Purchases of labor and parts for repair are exempt when purchased by a registered manufactured home dealer for reconditioning used manufactured homes to be resold. Sales of repairs, repair parts and replacement parts to owners of manufactured homes are taxable at the 7% rate of tax.
35 Miss. Code. R. § 4-04-09-102