35 Miss. Code. R. 4-03-05-105
Sales of automobiles, trucks, truck-tractors, semi-trailers, trailers, boats, motorhomes (R.V.), travel trailers, motorcycles and all-terrain cycles which are exported from this state within forty-eight (48) hours and registered and first used in another state are exempt from sales tax under Miss. Code Ann. Sections 27-65-101(1)(s) and 27-65-111(i). A properly executed Certificate of Interstate Sale must be maintained to substantiate sales of boats, all-terrain cycles or other equipment not required to be registered for highway use. A golf cart, regardless of whether it receives aftermarket modifications, is not considered an all-terrain vehicle. If the Certificate of Origin identifies the vehicle as a golf cart, it remains a golf cart for tax purposes and would be taxable at the seven percent (7%) regular rate of tax at the time of purchase, and would not be eligible for the forty-eight (48) hours exemption.
35 Miss. Code. R. 4-03-05-105