35 Miss. Code R. § 4-13-04-204
Current through June 25, 2024
The waste tire fee shall not be charged on the retail sale to the end customer; however, the seller may recoup the waste tire fee by including the cost of the fee in the selling price of the tires, or by listing the cost of the fee as a, " Reimbursement of waste tire fee" on the sales invoice. The amount recouped by the seller is subject to sales tax as part of the gross proceeds of the sale of new tires.
35 Miss. Code. R. § 4-13-04-204