35 Miss. Code R. § 4-05-03-301
Current through June 25, 2024
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