35 Miss. Code R. § 4-09-03-107
Current through June 25, 2024
Charges for public storage are taxable at the regular retail rate pursuant to Miss. Code Ann. Section 27-65-23. Charges for public storage of goods that are temporarily stored in this state pending shipping or mailing of the property to another state are exempt from tax.
35 Miss. Code. R. § 4-09-03-107