35 Miss. Code R. § 4-11-02-207
Current through June 25, 2024
The sales of accessories, equipment, labor, parts and services are taxable at the regular retail rate of tax when sold to a consumer and exempt when sold to other licensed retail dealers for resale. Income received from the repair (labor and parts) of vehicles for another licensed dealer where the vehicle will be placed in stock for sale is exempt.
35 Miss. Code. R. § 4-11-02-207