35 Miss. Code R. § 4-10-02-600
Current through June 25, 2024
Rental or lease of equipment and other tangible personal property is taxed at the same rates as sales of the same property. The lessor is primarily liable for this tax but is required to add tax to his invoice and to collect the amount of tax due from the lessee.
35 Miss. Code. R. § 4-10-02-600