Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 04 - Retail
Chapter 07 - Automotive Parts Jobbers
Section 35-4-04-07-102
Universal Citation: MS Code of Rules 35-4-04-07-102
Current through September 24, 2024
Sales of supplies and equipment to be used by body shops, service stations, garages, dealers, etc., are taxable at the regular retail rate of sales tax. Examples: tools, cleaning materials, display and advertising equipment, sandpaper, oxygen and acetylene.
Disclaimer: These regulations may not be the most recent version. Mississippi may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.