35 Miss. Code R. § 4-11-03-301
Current through June 25, 2024
Aircraft used as demonstrators where the aircraft remains in the dealer's inventory is not subject to sales tax. Supplies or other tangible personal property withdrawn and used by the dealer for demonstration of aircraft or any other purpose are taxable at the regular retail rate of tax.
35 Miss. Code. R. § 4-11-03-301