35 Miss. Code R. § 4-11-03-107
Current through June 25, 2024
Sales of aircraft made or facilitated by a person regularly engaged in the sale or facilitation of aircraft, such as a broker, are subject to tax at the rate of 3%. The purchaser is liable for the tax if the facilitator fails to collect the Mississippi tax. The tax due by the purchaser should be remitted directly to the Department.
35 Miss. Code. R. § 4-11-03-107