Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 11 - Transportation
Chapter 03 - Aircraft
Section 35-4-11-03-104
Universal Citation: MS Code of Rules 35-4-11-03-104
Current through September 24, 2024
Accessories permanently attached to an aircraft at the time of sale, such as radios, lights, instruments, etc., are taxable at the same rate as that of the aircraft. Accessories sold at a later date are taxed at the regular retail rate.
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