35 Miss. Code R. § 4-12-01-200
Current through June 25, 2024
Optometrists who maintain and operate a retail establishment such as a jewelry store, optical supply house, etc., or who are associated with a retail establishment, are construed as retailers and are liable for a sales tax on their Mississippi sales. Purchases of merchandise by a licensed retailer for resale at retail are exempt from sales or use tax.
35 Miss. Code. R. § 4-12-01-200