Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 11 - Transportation
Chapter 02 - Automobile, Truck and Truck-Tractor Dealers
Section 35-4-11-02-1000 - Out-of-State Sales
Section 35-4-11-02-1001

Sales of automobiles, trucks, truck-tractors, semi-trailers, trailers, boats, travel trailers, motorcycles and all-terrain cycles which are exported from this state within forty-eight (48) hours and registered and first used in another state are exempt from sales tax. A properly executed Certificate of Interstate Sale must be maintained to substantiate sales of boats, all-terrain cycles or other equipment not required to be registered for highway use. A golf cart is not an all-terrain cycle and would be taxable at the seven percent (7%) regular rate of tax at the time of purchase regardless of its intended use or modifications made for multipurpose use.