35 Miss. Code. R. 4-13-04-201
Under Miss. Code Ann. Section 17-17-423, a waste tire fee of one dollar ($1.00) is imposed on each new motor vehicle tire sold with a rim diameter of less than twenty-four (24) inches, and two dollars ($2.00) on each new tire sold with a rim diameter of twenty-four (24) inches or greater. The fee shall be charged by the tire wholesaler to a tire retailer who purchases a motor vehicle tire for resale. Such fee shall be separately stated on the sales invoice to the tire retailer. Tire wholesalers making retail sales of new tires should accrue the one dollar ($1.00) waste tire fee or two dollar ($2.00) waste tire fee on each new tire sold at retail. Tire retailers should accrue the one dollar ($1.00) or two dollar ($2.00) waste tire fee on each new motor vehicle tire purchased from an out of state wholesaler who does not charge the waste tire fee. The tax is to be charged on the last wholesale sale of the tire.
35 Miss. Code. R. 4-13-04-201