Statutes, codes, and regulations
Mississippi Administrative Code
Title 35 - Department of RevenuePart 4 - Sales and Use TaxSubpart 10 - Construction and Oil FieldChapter 02 - Construction Equipment - Dealers
[Effective until 12/26/2024] Sales or Use Tax on Purchases
Section 35-4-10-02-502 - [Effective until 12/26/2024]

35 Miss. Code. R. 4-10-02-502

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Current through December 10, 2024
Section 35-4-10-02-502 - [Effective until 12/26/2024]

A truck (chassis, motor, etc.) used to haul specialized equipment is taxed at the special 3% rate of sales or use tax and the specialized equipment mounted thereon is taxed at the regular retail rate of tax (example: drilling or workover rigs).

35 Miss. Code. R. 4-10-02-502