Statutes, codes, and regulations
Mississippi Administrative Code
Title 35 - Department of RevenuePart 4 - Sales and Use TaxSubpart 10 - Construction and Oil FieldChapter 03 - Construction Equipment - Dealers
Out of State Sales
Section 35-4-10-03-400 - Out-of-state-sales

35 Miss. Code R. § 4-10-03-400

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Current through June 25, 2024
Section 35-4-10-03-400 - Out-of-state-sales

All sales of equipment by Mississippi dealers are presumed to have been made in this State unless the dealer can provide factual evidence that the equipment was delivered to the customer outside of this State for first use in another state.

35 Miss. Code. R. § 4-10-03-400