35 Miss. Code R. § 4-10-02-502

Current through June 25, 2024
Section 35-4-10-02-502

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