35 Miss. Code. R. 4-11-02-202
Current through December 10, 2024
Special equipment already mounted on a truck, the function of which is to transport persons or property, is taxable at the applicable rate of tax as the truck when sold as a complete unit. If sold separately, the regular retail rate of tax will be applicable. (Example: bus bodies, concrete mixing equipment, tanks for transportation of liquids and the like.)
35 Miss. Code. R. 4-11-02-202