35 Miss. Code. R. 4-11-03-302

Current through January 14, 2025
Section 35-4-11-03-302

Income from renting or leasing tangible personal property is taxed at the same rates as sales of the same property. An aircraft is not rented when an instructor accompanies a student for purposes of instruction.

35 Miss. Code. R. 4-11-03-302

Amended 10/16/2021
Amended 10/17/2024