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 35-4-11-04-109
Universal Citation: MS Code of Rules 35-4-11-04-109
Current through September 24, 2024
Sales of lumber, dunnage, strapping, packing containers and other shipping material sold to ship owners, stevedoring companies or any other person for use in ships engaged in international commerce are exempt from sales tax.
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