35 Miss. Code R. § 4-11-02-501
Current through June 25, 2024
Repairs to a vehicle under the original new vehicle manufacturers' warranty where payment or credit is directly from the manufacturer are exempt. Rental cars provided under the new car warranty, either from the dealer's own fleet or through a car rental agency, are considered part of the warranty repair and not subject to sales tax or the motor vehicle rental tax. Any part of the charge for repairs or service billed to or paid by the customer is taxable at the regular retail rate of tax.
35 Miss. Code. R. § 4-11-02-501