Statutes, codes, and regulations
Mississippi Administrative Code
Title 35 - Department of RevenuePart 4 - Sales and Use TaxSubpart 11 - Transportation
Chapter 04 - Boats, Barges, Vessels and Marine Commerce
Section 35-4-11-04-115

35 Miss. Code. R. 4-11-04-115

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Current through December 10, 2024
Section 35-4-11-04-115

Sales of equipment and supplies (hardware, canvas, lines, sheets, paint, clothing, linens, lumber, cleaning materials, etc.) to any boat are taxable at the regular retail rate of tax, unless otherwise exempt.

35 Miss. Code. R. 4-11-04-115