Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 04 - Retail
Chapter 01 - Gasoline Distributors and Service Stations
Section 35-4-04-01-105

The tax is due on the total selling price without any deduction for Federal or State excise taxes on oil or grease, or Federal manufacturers excise taxes on tires, tubes and batteries. The selling price also includes carrying charges or any other amount added because of deferred payments. Sales must include the value of merchandise withdrawn from stock for use in the business or for personal use by the owner. Sales to customer using courtesy cards or letters of credit are taxable as cash sales.