35 Miss. Code. R. 4-02-01-101

Current through December 10, 2024
Section 35-4-02-01-101

A sale of property which is delivered to and for which collection is made from a person that will consume or use the property rather than resell it, is a retail sales taxable to the person making delivery even though the billing is to another dealer.

35 Miss. Code. R. 4-02-01-101