Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 04 - Retail
Chapter 07 - Automotive Parts Jobbers
Section 35-4-04-07-100

Sales of automotive parts to consumers are taxable at the regular retail rate of tax. Sales of automotive parts to licensed retail dealers, garages, automobile dealers or service stations who resell such parts on vehicles sold in the regular course of business, are wholesale sales and exempt from sales tax. "Wholesale sales" shall not include a transaction whereby property is delivered to and collection for same is made form a person that will consume the property rather than resell it even though the billing is to a licensed retailer.