35 Miss. Code R. § 4-11-04-107
Current through June 25, 2024
Sales of petroleum products to vessels or barges for consumption in marine international commerce or interstate transportation businesses are exempt. Geophysical vessels used in the collection of data and/or information while operating in international waters are considered to be in international commerce. Sales of petroleum products, other than motor fuel, to vessels and barges performing seismographic work and operations other than that of a transportation business, such as dredges, oil rig supply boats and pleasure boats, are taxed at the regular retail rate of tax.
35 Miss. Code. R. § 4-11-04-107