35 Miss. Code R. § 4-05-09-201
Current through June 25, 2024
Car wash facilities whose services are taxable may buy items exempt from tax if they remain with the car, such as wax. Purchases of supplies that are used or consumed by the car wash in performing its service are taxable. These include items such as soap, water, tire cleaner, and rags.
35 Miss. Code. R. § 4-05-09-201