Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 10 - Construction and Oil Field
Chapter 03 - Construction Equipment - Dealers
Rentals
Section 35-4-10-03-300 - Rentals
Universal Citation: MS Code of Rules 35-4-10-03-300
Current through September 24, 2024
Income from renting or leasing tangible personal property is taxed at the same rates as sales of the same property.
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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