Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 08 - Agriculture
Chapter 02 - Agricultural
Section 35-4-08-02-405
Universal Citation: MS Code of Rules 35-4-08-02-405
Current through September 24, 2024
Purchases or sales of parts and labor that are necessary to repair farm equipment in inventory for resale are exempt, since the tax will apply on the sale of the repaired equipment.
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