35 Miss. Code R. § 4-05-05-401
Current through June 25, 2024
Persons in the business of storing or warehousing fuel or other oil products for others are construed to be engaged in a taxable public warehouse activity. The method used in measuring charges and length of time that product remains in the terminal does not relieve such persons of the sales tax liability.
35 Miss. Code. R. § 4-05-05-401