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 35-4-05-03-402

Effective July 1, 2014, a s provided by Miss. Code Ann. Section 27 - 65 - 101 (1)(ss), the income received from renting or leasing of truck - tractors and semi - trailers used in interstate commerce and registered under the International Registration Plan (IRP) or any similar reciprocity agreement or compact relating to the proportional registration of commercial vehicles, as provided by Miss. Code Ann. Section 27 - 19 - 143, is exempt . Similar vehicles not used in interstate commerce and not registered in such a plan are taxed at the special rate of 3% provided for truck - tractors and semi - trailers, under Miss. Code Ann. Section 27 - 65 - 17(1)(d).