Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 11 - Transportation
Chapter 01 - Railroad Companies
Section 35-4-11-01-102
Universal Citation: MS Code of Rules 35-4-11-01-102
Current through September 24, 2024
Any other purchases will be taxed at the rates provided by law. Adequate records must be maintained to substantiate tax classifications of sales and purchases.
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