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
Tax Rates
Section 35-4-10-03-103 - "Sales price" or "purchase price"

35 Miss. Code R. § 4-10-03-103

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Current through June 25, 2024
Section 35-4-10-03-103 - "Sales price" or "purchase price"

"Sales price" or "purchase price" means the full amount received from the sale of property, including carrying charges when a dealer carries his own paper, delivery charges, manufacturers excise tax and any other additions to the selling price. No distinction is made between sales of new, used or trade-in equipment for tax purposes, all being taxed on the differences in the sales price and the amount allowed for a trade-in.

35 Miss. Code. R. § 4-10-03-103