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 35-4-05-03-301
Universal Citation: MS Code of Rules 35-4-05-03-301
Current through September 24, 2024
Persons qualified to do business in this State of renting or leasing tangible personal property are considered retailers and may purchase property to be rented exempt from sales or use tax. The tax, likewise, shall not apply to repair and repair parts of such property.
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