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 35-4-05-03-403

The total amount charged for rental of "you - drive - it" or "you - haul - it" vehicles is taxable income to the lessor, even though the lessee may use t he property in multiple cities in Mississippi or in other states, and even though the charge may be collected by or with another person. The tax rate on these vehicles is 3% for vehicles with a gross vehicle weight (GVW) in excess of 10,000 pounds. Vehicle s with a GVW of 10,000 pounds or less are subject to tax at the rate of 5% for sales tax and the additional 6% motor vehicle rental tax.