35 Miss. Code R. § 4-09-03-105
Current through June 25, 2024
Sales of other tangible personal property by ice plants such as ice boxes, fruits, vegetables, produce or any other commodities are taxable at the regular retail rate with no deductions allowed for delivery charges or expenses. Sales of these items to licensed retailers for resale are wholesale sales and are not subject to the sales tax.
35 Miss. Code. R. § 4-09-03-105