35 Miss. Code. R. 4-04-07-100
Current through December 10, 2024
Sales of automotive parts to consumers are taxable at the regular retail rate of tax. Sales of automotive parts to licensed retail dealers, garages, automobile dealers or service stations who resell such parts on vehicles sold in the regular course of business, are wholesale sales and exempt from sales tax. "Wholesale sales" shall not include a transaction whereby property is delivered to and collection for same is made form a person that will consume the property rather than resell it even though the billing is to a licensed retailer.
35 Miss. Code. R. 4-04-07-100