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 35-4-11-04-112

When the export exemption is claimed for merchandise purchased for a ship's crew, the chandler must have a purchase order from the ship's captain for each item of property and delivered the property to the ship in the same manner as the other supplies. All sales of personal property to ship's personnel who buy and accept its delivery in person from the seller are taxable at the regular retail rate of tax.