35 Miss. Code R. § 4-11-02-208
Current through June 25, 2024
Internal sales of parts and labor that are necessary to repair a vehicle in inventory are exempt because the tax will apply on the sale of the repaired vehicle. However, merchandise such as tires for wreckers and similar withdrawals from stock for business use are taxable at the regular retail rate.
35 Miss. Code. R. § 4-11-02-208