35 Miss. Code. R. 4-04-09-102
Current through October 31, 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