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 35-4-04-01-106
Universal Citation: MS Code of Rules 35-4-04-01-106
Current through September 24, 2024
All tools, supplies and equipment used in conducting the business of a service station or bulk distributor are taxable at the regular retail rate of sales or use tax. The tax paid on such purchases is not deductible as a tax credit from the retail tax liability.
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