Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 11 - Transportation
Chapter 03 - Aircraft
Section 35-4-11-03-105
Universal Citation: MS Code of Rules 35-4-11-03-105
Current through September 24, 2024
Sales of aircraft, accessories, repair parts and labor to licensed retailers for resale or rental in the regular course of business are exempt from sales or use tax.
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