Statutes, codes, and regulations
Mississippi Administrative Code
Title 35 - Department of RevenuePart 4 - Sales and Use TaxSubpart 10 - Construction and Oil FieldChapter 03 - Oil Field Services
[Effective until 12/26/2024] Rentals
Section 35-4-10-03-300 - [Effective until 12/26/2024] Rentals

35 Miss. Code. R. 4-10-03-300

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Current through December 10, 2024
Section 35-4-10-03-300 - [Effective until 12/26/2024] Rentals

Income from renting or leasing tangible personal property is taxed at the same rates as sales of the same property.

35 Miss. Code. R. 4-10-03-300