Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 11 - Transportation
Chapter 04 - Boats, Barges, Vessels and Marine Commerce
Section 35-4-11-04-102
Universal Citation: MS Code of Rules 35-4-11-04-102
Current through September 24, 2024
1. Charter boats which have been licensed and authorized as such by the United States Coast Guard pursuant to 46 CFR 24-26 and 46 CFR 175-187 or
2. Seafood boats licensed by the Mississippi Marine Conservation Commission for use within and without the territorial waters of Mississippi and:
a. subject to the regulations, jurisdiction
and authority of the Mississippi Marine Conservation Commission,
b. subject to a license or fee imposed by the
Mississippi Marine Conservation Commission,
c. used in waters of other states and
required by such other states to pay a license or fee shall, upon issuance of
such license, be deemed to be in the business of interstate transportation
(Section
49-15-15(o)).
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
