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 35-4-11-04-104
Universal Citation: MS Code of Rules 35-4-11-04-104
Current through September 24, 2024
Sales of motor fuel are exempt from sales tax. Motor fuel means gasoline, butane, diesel or any other fuel used to propel or power motor vehicles, vessels, barges or stationary engines.
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.
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