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 35-4-05-03-203

Miss Code Ann. Section 27 - 6 5 - 3 (i) defines gross income to include the total charge for service or the total receipts derived from the rental or lease of tangible personal property without any deduction for rebates, cost of property sold, cost of materials used, labor costs, interest paid, losses or any expense whatever. Gross income also includes any charges made to the lessee for damages to, loss of or excessive use of the property.