35 Miss. Code R. § 4-11-04-108
Current through June 25, 2024
Sales of tangible personal property to persons operating ships in international commerce for use or consumption on board such ships are exempt from sales tax. This exemption shall be limited to cases in which procedures satisfactory to the Commissioner, insuring against use in this State other than on such ships, are established. This exemption does not apply to the purchase of property to be resold within this state.
35 Miss. Code. R. § 4-11-04-108