35 Miss. Code R. § 4-11-02-1401
Persons who purchase vehicles, which will be registered and used in this state, from dealers located in other states are liable for the payment of use tax at the same rate and on the same basis as sales tax. The Mississippi use tax is payable to the County Tax Collector if not previously paid to an authorized out-of-state dealer, registered with the Mississippi Department of Revenue, at the time of purchase. Credit for the amount of sales tax paid to the dealer in the other state, that retains the tax collected on the sale, is not allowed against the Mississippi use tax due on automobiles, motor homes, trucks, truck-tractors and semitrailers, trailers, boats, travel trailers, motorcycles and all-terrain cycles. Any tax credit allowed must be evidenced by proof of payment.
35 Miss. Code. R. § 4-11-02-1401