Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 05 - Services
Chapter 05 - Public Storage Warehouse
Sec2 35-4-05-05-300 - Moving and Storage Companies
Section 35-4-05-05-301
Universal Citation: MS Code of Rules 35-4-05-05-301
Current through September 24, 2024
Purchases of equipment and supplies by a warehouse and drayage or moving business are taxable at the regular retail rate of sales or use tax. Persons engaged in the moving and storage business are considered to be consumers of packaging materials on which the customer's property is contained for storage or transportation.
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