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 35-4-11-04-105
Universal Citation: MS Code of Rules 35-4-11-04-105
Current through September 24, 2024
The gross income from repairs to vessels and barges engaged in foreign trade or interstate transportation are exempt. "Gross income from repairs" means income from the sale of repair or replacement parts as well as income from repair services. Additional equipment and the installation thereof are taxable at the regular retail rate. Repairs to other vessels are taxable.
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.
