Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 07 - Manufacturing and Production
Chapter 03 - Manufacturers and Custom Processors
Section 35-4-07-03-206
Universal Citation: MS Code of Rules 35-4-07-03-206
Current through September 24, 2024
Remanufacturing or custom processing does not include repairs or maintenance which restores the property to a workable condition, and which does not constitute a majority of the value of the property repaired.
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