35 Miss. Code. R. 4-13-04-202
Current through October 31, 2024
Sales by a tire wholesaler selling tires to a used car dealer is considered a retail sale per paragraph 103, above. The applicable tire fee would be charged to the used car dealer; however the regular retail rate of tax would not apply as the sale is considered a wholesale sale for sales tax purposes.
35 Miss. Code. R. 4-13-04-202