35 Miss. Code R. § 4-05-05-301
Current through June 25, 2024
Purchases of equipment and supplies by a warehouse and drayage or moving business are taxable at the regular retail rate of sales or use tax. Persons engaged in the moving and storage business are considered to be consumers of packaging materials on which the customer's property is contained for storage or transportation.
35 Miss. Code. R. § 4-05-05-301