35 Miss. Code R. § 4-11-03-303
Current through June 25, 2024
Rebilling or pass through fuel charges are not considered to be taxable rental income when separately invoiced from the charge for rental or lease. Sales of fuel by lessors are not subject to sales tax. Income from inside or outside storage charges is exempt from sales tax.
35 Miss. Code. R. § 4-11-03-303