35 Miss. Code. R. 4-05-03-301

Current through January 14, 2025
Section 35-4-05-03-301

Persons qualified to do business in this State of renting or leasing tangible personal property are considered retailers and may purchase property to be rented exempt from sales or use tax. The tax, likewise, shall not apply to repair and repair parts of such property.

35 Miss. Code. R. 4-05-03-301

Amended 8/21/2016
Amended 6/4/2017