35 Miss. Code R. § 4-11-02-206
Current through June 25, 2024
Sales between licensed new or used car dealers of merchandise (parts & accessories) for resale at retail are exempt from sales tax. Sales of new motor vehicles to used car dealers are taxable. Sales of merchandise to licensed leasing and rental companies for subsequent lease or rental are likewise exempt from sales tax.
35 Miss. Code. R. § 4-11-02-206