35 Miss. Code R. § 4-11-04-101
Current through June 25, 2024
Sales to commercial fishermen of commercial fishing boats of over five (5) tons load displacement and not more than (50) tons load displacement as registered with the United States Coast Guard and licensed by the Mississippi Marine Conservation Commission are exempt. Fishing gear with which the boat is permanently equipped is considered part of the boat.
35 Miss. Code. R. § 4-11-04-101