Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 13 - General
Chapter 04 - Disposal of Waste Tires
Section 35-4-13-04-204
Universal Citation: MS Code of Rules 35-4-13-04-204
Current through September 24, 2024
The waste tire fee shall not be charged on the retail sale to the end customer; however, the seller may recoup the waste tire fee by including the cost of the fee in the selling price of the tires, or by listing the cost of the fee as a, " Reimbursement of waste tire fee" on the sales invoice. The amount recouped by the seller is subject to sales tax as part of the gross proceeds of the sale of new tires.
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