35 Miss. Code R. § 4-11-02-1101
The 5% rate of sales or use tax is due on motor vehicles purchased by any person, firm or corporation from another person, firm or corporation which is not a licensed dealer. "Motor vehicle" includes private carriers of passengers, school buses, church buses, taxicabs, ambulances, hearses, motorcycles, private carriers of property, and private commercial carriers of property and drays of a gross weight of ten thousand (10,000) pounds or less. Sales or use taxes on such purchases are to be paid to the County Tax Collector at the time the motor vehicle is registered or licensed. The 5% sales or use tax is based on the true value of the vehicle using the most current official motor vehicle assessment schedule as supplied by the Department as provided by Miss. Code Ann. Section 27-65-201. Purchases of other non-business motor vehicles or property are not taxable when purchased as isolated, casual or occasional sales.
35 Miss. Code. R. § 4-11-02-1101