Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 05 - Services
Chapter 05 - Public Storage Warehouse
Sec2 35-4-05-05-400 - Fuel Terminals
Section 35-4-05-05-401
Universal Citation: MS Code of Rules 35-4-05-05-401
Current through September 24, 2024
Persons in the business of storing or warehousing fuel or other oil products for others are construed to be engaged in a taxable public warehouse activity. The method used in measuring charges and length of time that product remains in the terminal does not relieve such persons of the sales tax liability.
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