Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 04 - Retail
Chapter 09 - Manufactured Housing
Section 35-4-04-09-102
Universal Citation: MS Code of Rules 35-4-04-09-102
Current through September 24, 2024
Purchases of labor and parts for repair are exempt when purchased by a registered manufactured home dealer for reconditioning used manufactured homes to be resold. Sales of repairs, repair parts and replacement parts to owners of manufactured homes are taxable at the 7% rate of tax.
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.
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