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 35-4-11-04-110
Universal Citation: MS Code of Rules 35-4-11-04-110
Current through September 24, 2024
Sales of property delivered by the seller to the dock side for immediate export to a foreign country are exempt. Copies of purchase orders from or for overseas customers, marine bills of lading or other documentation must be retained by the seller with the sales invoice in support of this exemption.
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