35 Miss. Code R. § 4-05-05-201
Current through June 25, 2024
Income received from the rental of storage facilities for the storage of tangible personal property is exempt when the lessee maintains exclusive access to and control of the storage facility. Example mini storage facilities where the lessee uses their personal lock. Income received from common storage facilities are subject to sales tax when multiple lessees have access to the same area of the storage facility.
35 Miss. Code. R. § 4-05-05-201