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 35-4-05-03-205
Universal Citation: MS Code of Rules 35-4-05-03-205
Current through September 24, 2024
Rentals for re-rental by a lessor engaging in the renting or leasing business are wholesale sales and are not considered to be taxable income
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