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 35-4-05-03-502
Universal Citation: MS Code of Rules 35-4-05-03-502
Current through September 24, 2024
Income received from the rental or lease of transportation equipment between cities and counties in this state is not subject to city diversion. Any business renting or leasing transportation equipment and other items of tangible personal property must report the income from these activities separately.
Disclaimer: These regulations may not be the most recent version. Mississippi may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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