Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 05 - Services
Chapter 03 - Renting or Leasing Tangible Personal Property
Section 35-4-05-03-101
Universal Citation: MS Code of Rules 35-4-05-03-101
Current through September 24, 2024
Miss Code Ann. Section 27 - 65 - 23 taxes the gross income received from renting or leasing personal property used in this state. The tax due on the lease or rental is at the same rate as the sale of the property
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