reglab/statecodes huggingface dataset:
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 10 - Construction and Oil Field › Chapter 04 - Oil Field Services › Gross Income › Section 35-4-10-04-200

Current through June 25, 2024
Any business which performs taxable services incurs
						business expenses which of necessity must be recovered through charges for its
						services. Such expenses include meals and lodging for employees, mileage,
						equipment rental and supplies such as chemicals, swab cups and explosives which
						are used or consumed in the performance of services. The term "gross income"
						includes charges made for recovery of these expenses and are taxable
						irrespective of the fact that they may be itemized or that the goods or
						services have borne a retail tax at the time of purchase.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 10 - Construction and Oil Field › Chapter 04 - Oil Field Services › Gross Income › Section 35-4-10-04-201

Current through June 25, 2024
Charges for transportation, outside an oil or gas field,
						in connection with rigging up or rigging down are not includable in taxable
						receipts. Companies which rig up or down a derrick in connection with hauling
						said derrick are deemed to be in the transportation business and are subject to
						tax only on the portion of the service performed in the oil or gas field.
						Transportation from one location in a field to another location in the same
						field is considered an oil field service taxable at the regular retail rate of
						sales tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 10 - Construction and Oil Field › Chapter 04 - Oil Field Services › Gross Income › Section 35-4-10-04-202

Current through June 25, 2024
Services such as salt water disposal, but not limited
						thereto, are considered oil field services taxable at the regular retail rate
						of sales tax on the gross income received from such service. Any transportation
						charges in connection with such services are considered an expense of
						performing the service and are not excludable from gross
						income.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 10 - Construction and Oil Field › Chapter 04 - Oil Field Services › Gross Income › Section 35-4-10-04-203 - Gross income

Current through June 25, 2024
"Gross income" from gathering and interpreting data
						within and without this State may be apportioned between the states if adequate
						records are maintained. "Gross income" does not include receipts which
						constitute reimbursement by clients for cost of easements to cross or enter
						land of property owners for property damage payments. In addition to services
						ordinarily rendered, the operator of a management company may also act as agent
						for well owners in arranging for other services. In such cases, the operator is
						not liable for tax on receipts which represent rebilling to the owners of
						payments made to vendors by the operator for property purchased and services
						performed for owners on which the regular retail rate of tax has been paid to
						the vendors.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 10 - Construction and Oil Field › Chapter 04 - Oil Field Services › Gross Income › Section 35-4-10-04-204

Current through June 25, 2024
The gross income from oil field services performed in
						Mississippi is taxable at the regular retail rate of sales tax with the
						following exceptions:
1. Compensation
					 received from a contract in excess of $10,000 to drill, redrill or work over an
					 oil well or a gas well is taxable at the 31/2% contractor's rate of
					 tax.
2. No sales tax is due when
					 service is performed for another licensed dealer in the same service.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 10 - Construction and Oil Field › Chapter 04 - Oil Field Services › Equipment › Section 35-4-10-04-301

Current through June 25, 2024
Manufactured or produced products withdrawn for use or
						consumption are taxable at the regular retail rate of tax, measured by the cost
						or value when converted to use. In no instance shall value be less than the
						selling price of similar products.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 01 - Railroad Companies › Section 35-4-11-01-100

Current through June 25, 2024
All railroad companies are required to have direct pay
					 permits for purposes of reporting and paying to the Commissioner the sales and
					 use tax applicable to purchases of tangible personal property and services in
					 lieu of payment of the tax to the vendor. The direct pay permit does not
					 relieve the vendor of the liability for the contractor's tax levied by Miss.
					 Code Ann. Sections
					 27-65-21.
					 Railroads will file and pay all tax due on property purchased, used or consumed
					 within the State of Mississippi.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 01 - Railroad Companies › Section 35-4-11-01-101

Current through June 25, 2024
The following purchases by railroad companies are
					 classified according to the applicable sales or use tax due:
1. Exempt
a. Locomotives and rail rolling stock,
				  including all units that move on rails and materials for their
				  repair.
b. Locomotive
				  fuel
c. Locomotive water
d. Sales of electricity, current, power,
				  steam, coal, natural gas, liquefied petroleum gas or other fuel to operate
				  railroad locomotives. See Title 35 Miss. Admin. Code, Part IV, Subpart 6,
				  Chapter 01 concerning the Affidavit for Utility Exemption.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 02 - Automobile, Truck and Truck-Tractor Dealers › Section 35-4-11-02-100 - Terms and Definitions › Section 35-4-11-02-101

Current through June 25, 2024
Automobiles, trucks and truck-tractors shall include only
						vehicles which are commonly known to the trade as such. The term includes motor
						homes (self-propelled) but does not include mobile homes, campers, trailers,
						semi-trailers, motorcycles, warehouse trucks, draglines, golf carts and similar
						vehicles.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 02 - Automobile, Truck and Truck-Tractor Dealers › Section 35-4-11-02-100 - Terms and Definitions › Section 35-4-11-02-102

Current through June 25, 2024
Semi-trailer for tax purposes is one that is attached to
						and moved by a truck-tractor.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 02 - Automobile, Truck and Truck-Tractor Dealers › Section 35-4-11-02-100 - Terms and Definitions › Section 35-4-11-02-103

Current through June 25, 2024
Sales price or purchase price for tax purposes means the
						full amount received from the sale of property, including delivery charges,
						manufacturers excise tax and any other additions to the selling price, unless
						specifically excluded by statute. The Federal Retailers Excise Tax on truck
						chassis and bodies and on truck-trailer and semi-trailer chassis and bodies is
						exempt from sales tax. No distinction is made between sales of new, used or
						trade-in vehicles for sales and use tax purposes, all being taxed on the
						difference in the sales price and the amount allowed for a trade-in. A trade-in
						is limited to property of the same kind and character as that normally carried
						in inventory for sale.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 02 - Automobile, Truck and Truck-Tractor Dealers › Section 35-4-11-02-200 - Rate and Application of Tax › Section 35-4-11-02-201

Current through June 25, 2024
The special rate of tax on sales and rentals of
						automobiles and trucks with a gross weight of 10,000 lbs. or less is 5%. Motor
						homes are also taxed at the special rate of 5% as private carriers of
						passengers under Miss. Code Ann. Section
						27-65-17.
						Motorcycles are taxed at the regular retail rate of tax. Truck-tractors and
						semi-trailers are taxed at the special rate of 3%. Effective July 1, 2014,
						Miss. Code Ann. Section
						27-65-101(l)(ss)
						provides an exemption for truck-tractors and semi-trailers used in interstate
						commerce and registered under the International Registration Plan (IRP) or any
						similar reciprocity agreement or compact relating to the proportional
						registration of commercial vehicles as provided for in Miss. Code Ann. Section
						27-19-143.
						Retail sales or rental of other tangible personal property are taxable at the
						regular retail rate of tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 02 - Automobile, Truck and Truck-Tractor Dealers › Section 35-4-11-02-200 - Rate and Application of Tax › Section 35-4-11-02-202

Current through June 25, 2024
Special equipment already mounted on a truck, the
						function of which is to transport persons or property, is taxable at the
						applicable rate of tax as the truck when sold as a complete unit. If sold
						separately, the regular retail rate of tax will be applicable. (Example: bus
						bodies, concrete mixing equipment, tanks for transportation of liquids and the
						like.)
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 02 - Automobile, Truck and Truck-Tractor Dealers › Section 35-4-11-02-200 - Rate and Application of Tax › Section 35-4-11-02-203

Current through June 25, 2024
Equipment mounted on a vehicle so that it can be
						transported from place to place for the performance of a special function while
						stationary is taxable at the regular retail rate of tax whether sold as a
						complete unit or separately. (Example: seismographic equipment, oil well
						work-over rigs, cherry pickers and the like.)
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 02 - Automobile, Truck and Truck-Tractor Dealers › Section 35-4-11-02-200 - Rate and Application of Tax › Section 35-4-11-02-204

Current through June 25, 2024
Electric Power Associations (EPAs) purchasing automobiles
						or trucks with a gross weight of 10,000 lbs. or less, are taxed at the reduced
						rate of 1% plus the additional 2% tax levied by Miss. Code Ann. Section
						27-65-17.
						Direct pay permits may not be used to self-accrue this tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 02 - Automobile, Truck and Truck-Tractor Dealers › Section 35-4-11-02-200 - Rate and Application of Tax › Section 35-4-11-02-205

Current through June 25, 2024
Accessories permanently attached to a vehicle at the time
						of sale, such as overdrive, heater and radio, are taxable at the same rate as
						that of the vehicle. Accessories that are not permanently attached are taxable
						at the regular retail rate of tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 02 - Automobile, Truck and Truck-Tractor Dealers › Section 35-4-11-02-200 - Rate and Application of Tax › Section 35-4-11-02-206

Current through June 25, 2024
Sales between licensed new or used car dealers of
						merchandise (parts & accessories) for resale at retail are exempt from
						sales tax. Sales of new motor vehicles to used car dealers are taxable. Sales
						of merchandise to licensed leasing and rental companies for subsequent lease or
						rental are likewise exempt from sales tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 02 - Automobile, Truck and Truck-Tractor Dealers › Section 35-4-11-02-200 - Rate and Application of Tax › Section 35-4-11-02-207

Current through June 25, 2024
The sales of accessories, equipment, labor, parts and
						services are taxable at the regular retail rate of tax when sold to a consumer
						and exempt when sold to other licensed retail dealers for resale. Income
						received from the repair (labor and parts) of vehicles for another licensed
						dealer where the vehicle will be placed in stock for sale is
						exempt.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 02 - Automobile, Truck and Truck-Tractor Dealers › Section 35-4-11-02-200 - Rate and Application of Tax › Section 35-4-11-02-208

Current through June 25, 2024
Internal sales of parts and labor that are necessary to
						repair a vehicle in inventory are exempt because the tax will apply on the sale
						of the repaired vehicle. However, merchandise such as tires for wreckers and
						similar withdrawals from stock for business use are taxable at the regular
						retail rate.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 02 - Automobile, Truck and Truck-Tractor Dealers › Section 35-4-11-02-200 - Rate and Application of Tax › Section 35-4-11-02-209

Current through June 25, 2024
Dealers titling a vehicle for wholesaler will be required
						to report 5¢ sales tax based on the NADA value of the vehicle, absent any
						valid sales invoice from the wholesaler.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 02 - Automobile, Truck and Truck-Tractor Dealers › Section 35-4-11-02-300 - Service Contracts › Section 35-4-11-02-301

Current through June 25, 2024
The sale of a contract to provide for maintenance and/or
						repairs of a motor vehicle is exempt from sales tax when sold either with the
						vehicle or separate from the sale of the vehicle. These contracts are known in
						the industry as either a service contract, extended warranty or other similar
						names and are separate from the original new car warranty as provided by the
						manufacturer. Income received from the subsequent repair work performed by the
						dealer under the provisions of these contracts is taxed at the regular retail
						rate of tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 02 - Automobile, Truck and Truck-Tractor Dealers › Section 35-4-11-02-300 - Service Contracts › Section 35-4-11-02-302

Current through June 25, 2024
The income received and retained by an automobile dealer
						derived from the sale of maintenance and/or repair agreements to cover work
						performed at a specific dealership(s), is treated as the prepayment of
						maintenance and repairs. The income received from such sale is taxed at the
						regular retail rate of tax as any other automobile repairs.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 02 - Automobile, Truck and Truck-Tractor Dealers › Section 35-4-11-02-400 - Wrecker and Towing Service › Section 35-4-11-02-401

Current through June 25, 2024
Charges for wrecker or towing services where no other
						taxable services (repairs, storage or other similar service) are provided are
						exempt from sales tax. When wrecker or towing services are provided in
						connection with other services that are taxable, the total amount is subject to
						the regular retail rate of tax. The separate invoicing of the wrecker or towing
						services would not affect the taxability of the charges. The taxability of
						wrecker and towing services is determined for each instance that includes this
						service and not for the business as a whole.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 02 - Automobile, Truck and Truck-Tractor Dealers › Section 35-4-11-02-500 - Warranty Repairs › Section 35-4-11-02-501

Current through June 25, 2024
Repairs to a vehicle under the original new vehicle
						manufacturers' warranty where payment or credit is directly from the
						manufacturer are exempt. Rental cars provided under the new car warranty,
						either from the dealer's own fleet or through a car rental agency, are
						considered part of the warranty repair and not subject to sales tax or the
						motor vehicle rental tax. Any part of the charge for repairs or service billed
						to or paid by the customer is taxable at the regular retail rate of
						tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 02 - Automobile, Truck and Truck-Tractor Dealers › Section 35-4-11-02-600 - Rebates › Section 35-4-11-02-601

Current through June 25, 2024
A rebate given by the dealer is considered to be a
						discount deductible from the sales price when shown on the sales invoice and is
						exempt.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 02 - Automobile, Truck and Truck-Tractor Dealers › Section 35-4-11-02-600 - Rebates › Section 35-4-11-02-602

Current through June 25, 2024
Rebates made directly by the manufacturer that are
						assigned to the dealer are taxable under Miss. Code Ann. Section
						27-65-3.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 02 - Automobile, Truck and Truck-Tractor Dealers › Section 35-4-11-02-600 - Rebates › Section 35-4-11-02-603

Current through June 25, 2024
Incentive awards paid to the dealer by the manufacturer
						which do not affect the selling price to the customer are considered to be a
						reduction in cost to the dealer and are not taxable.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 02 - Automobile, Truck and Truck-Tractor Dealers › Section 35-4-11-02-700 - Cars furnished by Dealers › Section 35-4-11-02-701

Current through June 25, 2024
A vehicle furnished free of charge or at less than an
						arms-length charge is taxable to the dealer on the value of the vehicle when
						withdrawn from stock. This includes cars used by owners, salesmen, dealership
						employees, or any other individual whom the dealership has given a car for use.
						The value of the vehicle shall be determined by computing the annual lease
						value of the vehicle based on its fair market value (FMV) as of the first date
						the auto is made available for personal use. The FMV is determined to be the
						manufacturers invoice price. This figure should then be used to determine the
						annual lease value assigned by the Internal Revenue Service in absence of any
						other method of determination provided by the Department. Tax at the rate of 5%
						should be paid on the total lease value of all vehicles provided to individuals
						for personal use. No credit for tax paid on the use of the vehicle will be
						allowed against the tax due once the vehicle is sold. The total tax due should
						be computed on December 31st of each year and reported on the December sales
						tax return due by January 20th.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 02 - Automobile, Truck and Truck-Tractor Dealers › Section 35-4-11-02-800 - Rentals › Section 35-4-11-02-801

Current through June 25, 2024
Income from renting or leasing tangible personal property
						is taxed at the same rates as sales of the same property.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 02 - Automobile, Truck and Truck-Tractor Dealers › Section 35-4-11-02-800 - Rentals › Section 35-4-11-02-802

Current through June 25, 2024
Dealers owe no tax on the cost of property when withdrawn
						from inventory for lease or rental. Sales of property that has been rented or
						leased are taxable on the full sales price with no deduction allowed as a
						result of tax paid on rental or lease income.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 02 - Automobile, Truck and Truck-Tractor Dealers › Section 35-4-11-02-900 - Repossessions › Section 35-4-11-02-901

Current through June 25, 2024
Repossessions shall be treated as returned merchandise
						and credit will be allowed only for the uncollected part of the selling price
						previously reported and taxed. The subsequent sale of the repossessed car will
						be taxable on the same basis as the sale of any other car.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 02 - Automobile, Truck and Truck-Tractor Dealers › Section 35-4-11-02-900 - Repossessions › Section 35-4-11-02-902

Current through June 25, 2024
Repossessions by out-of-state dealers do not cancel or
						void use tax liabilities which accrue to the purchaser simultaneously with the
						first use or registration of the vehicle in Mississippi
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 02 - Automobile, Truck and Truck-Tractor Dealers › Section 35-4-11-02-1000 - Out-of-State Sales › Section 35-4-11-02-1001

Current through June 25, 2024
Sales of automobiles, trucks, truck-tractors,
						semi-trailers, trailers, boats, 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. 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 is not an all-terrain cycle and
						would be taxable at the seven percent (7%) regular rate of tax at the time of
						purchase regardless of its intended use or modifications made for multipurpose
						use.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 02 - Automobile, Truck and Truck-Tractor Dealers › Section 35-4-11-02-1100 - Isolated, Casual or Occasional Sales › Section 35-4-11-02-1101

Current through June 25, 2024
The 5% rate of sales or use tax is due on motor vehicles
						purchased by any person, firm or corporation from another person, firm or
						corporation which is not a licensed dealer. "Motor vehicle" includes private
						carriers of passengers, school buses, church buses, taxicabs, ambulances,
						hearses, motorcycles, private carriers of property, and private commercial
						carriers of property and drays of a gross weight of ten thousand (10,000)
						pounds or less. Sales or use taxes on such purchases are to be paid to the
						County Tax Collector at the time the motor vehicle is registered or licensed.
						The 5% sales or use tax is based on the true value of the vehicle using the
						most current official motor vehicle assessment schedule as supplied by the
						Department as provided by Miss. Code Ann. Section
						27-65-201.
						Purchases of other non-business motor vehicles or property are not taxable when
						purchased as isolated, casual or occasional sales.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 02 - Automobile, Truck and Truck-Tractor Dealers › Section 35-4-11-02-1100 - Isolated, Casual or Occasional Sales › Section 35-4-11-02-1102 - Reserved

Current through June 25, 2024
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 02 - Automobile, Truck and Truck-Tractor Dealers › Section 35-4-11-02-1200 - Purchases › Section 35-4-11-02-1201

Current through June 25, 2024
All purchases of tools, supplies, machinery and equipment
						which are bought for use in operating the business and not for resale, or which
						do not become an integral part of vehicles being repaired are taxable at the
						regular retail rate of sales or use tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 02 - Automobile, Truck and Truck-Tractor Dealers › Section 35-4-11-02-1200 - Purchases › Section 35-4-11-02-1202

Current through June 25, 2024
Purchases of vehicles, parts and other merchandise for
						resale are exempt from sales or use tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 02 - Automobile, Truck and Truck-Tractor Dealers › Section 35-4-11-02-1300 - Records › Section 35-4-11-02-1301

Current through June 25, 2024
Adequate records must be maintained to substantiate tax
						classifications on sales and purchases.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 02 - Automobile, Truck and Truck-Tractor Dealers › Section 35-4-11-02-1400 - Use Tax › Section 35-4-11-02-1401

Current through June 25, 2024
Persons who purchase vehicles, which will be registered
						and used in this state, from dealers located in other states are liable for the
						payment of use tax at the same rate and on the same basis as sales tax. The
						Mississippi use tax is payable to the County Tax Collector if not previously
						paid to an authorized out-of-state dealer, registered with the Mississippi
						Department of Revenue, at the time of purchase. Credit for the amount of sales
						tax paid to the dealer in the other state, that retains the tax collected on
						the sale, is not allowed against the Mississippi use tax due on automobiles,
						motor homes, trucks, truck-tractors and semitrailers, trailers, boats, travel
						trailers, motorcycles and all-terrain cycles. Any tax credit allowed must be
						evidenced by proof of payment.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 02 - Automobile, Truck and Truck-Tractor Dealers › Section 35-4-11-02-1400 - Use Tax › Section 35-4-11-02-1402

Current through June 25, 2024
Persons who purchase motor vehicles, which are classified
						as isolated, casual or occasional sales, are liable for the payment of use tax
						at the same rate and on the same basis as sales tax (see Isolated, Casual or
						Occasional Sales in this Rule).
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 02 - Automobile, Truck and Truck-Tractor Dealers › Section 35-4-11-02-1500 - Use Tax › Section 35-4-11-02-1501

Current through June 25, 2024
Persons who purchase vehicles, which will be registered
						and used in this State, from dealers located in other states are liable for the
						payment of use tax at the same rate and on the same basis as sales tax. The
						Mississippi use tax is payable to the County Tax Collector if not previously
						paid to authorized licensed out-of-state dealer at the time of purchase. Credit
						for the amount of sales tax paid to the dealer in the other state is not
						allowed against the Mississippi use tax due on automobiles, motor homes,
						trucks, truck-tractors and semi-trailers, trailers, boats, travel trailers,
						motorcycles and all-terrain cycles. Any tax credit allowed must be evidenced by
						proof of payment.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 03 - Aircraft › Section 35-4-11-03-103

Current through June 25, 2024
Any facility operating as a repair/service center and
					 aircraft parts dealer will be required to collect and remit Mississippi sales
					 tax at the rate of 7% on all sales from parts and remit sales tax at the rate
					 of 7% on the cost of parts withdrawn from inventory for use in the performance
					 of a repair or service. Tax will not be due on the repair or service charge,
					 including the provided parts, billed to the consumer.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 03 - Aircraft › Section 35-4-11-03-104

Current through June 25, 2024
Accessories permanently attached to an aircraft at the time
					 of sale, such as radios, lights, instruments, etc., are taxable at the same
					 rate as that of the aircraft. Accessories sold at a later date are taxed at the
					 regular retail rate.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 03 - Aircraft › Section 35-4-11-03-106

Current through June 25, 2024
Sales price means the full amount received from the sale of
					 property, including delivery charges, manufacturers excise tax and any other
					 additions to the selling price. No distinction is made between sales of new,
					 used or trade-in property for tax purposes, all being taxed on the difference
					 in the sales price and the amount allowed for a trade-in.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 03 - Aircraft › Section 35-4-11-03-107

Current through June 25, 2024
Sales of aircraft made or facilitated by a person regularly
					 engaged in the sale or facilitation of aircraft, such as a broker, are subject
					 to tax at the rate of 3%. The purchaser is liable for the tax if the
					 facilitator fails to collect the Mississippi tax. The tax due by the purchaser
					 should be remitted directly to the Department.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 03 - Aircraft › Section 35-4-11-03-109

Current through June 25, 2024
Sales under a warranty agreement with the manufacturer are
					 not taxable on that part charged to the factory. Any part of the charge made to
					 the customer is taxable at the regular retail rate.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 03 - Aircraft › Section 35-4-11-03-202

Current through June 25, 2024
Sales of parts used in the repair and servicing of aircraft
					 not registered in Mississippi engaged exclusively in the business of foreign or
					 interstate transportation to businesses engaged in aircraft repair and
					 maintenance are exempt from sales tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 03 - Aircraft › Section 35-4-11-03-301

Current through June 25, 2024
Aircraft used as demonstrators where the aircraft remains
					 in the dealer's inventory is not subject to sales tax. Supplies or other
					 tangible personal property withdrawn and used by the dealer for demonstration
					 of aircraft or any other purpose are taxable at the regular retail rate of
					 tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 03 - Aircraft › Section 35-4-11-03-302

Current through June 25, 2024
Income from renting or leasing tangible personal property
					 is taxed at the same rates as sales of the same property. An aircraft is not
					 rented when an instructor accompanies a student for purposes of
					 instruction.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 03 - Aircraft › Section 35-4-11-03-303

Current through June 25, 2024
Rebilling or pass through fuel charges are not considered
					 to be taxable rental income when separately invoiced from the charge for rental
					 or lease. Sales of fuel by lessors are not subject to sales tax. Income from
					 inside or outside storage charges is exempt from sales tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 03 - Aircraft › Section 35-4-11-03-304

Current through June 25, 2024
Dealers owe no tax on cost of property when withdrawn from
					 inventory for lease or rental. Sales of property that has been rented or leased
					 are taxable on the full sales price with no deduction allowed as a result of
					 tax paid on rental or lease income.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 03 - Aircraft › Section 35-4-11-03-401

Current through June 25, 2024
Repossessions shall be treated as returned merchandise and
					 credit will be allowed only for the uncollected part of the selling price
					 previously reported and taxed. The subsequent sale of the repossessed equipment
					 will be taxable on the same basis as the sale of any other
					 property.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 03 - Aircraft › Section 35-4-11-03-501

Current through June 25, 2024
All sales of aircraft by Mississippi dealers are presumed
					 to have been made in this State unless the dealer can provide factual evidence
					 that the aircraft was delivered to the customer outside of this State for first
					 use in another state.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 03 - Aircraft › Section 35-4-11-03-601

Current through June 25, 2024
All purchases of tools, supplies, machinery and equipment
					 that are bought for use in operating an aircraft business and not for resale
					 are taxable at the regular retail rate of sales or use tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 03 - Aircraft › Section 35-4-11-03-602

Current through June 25, 2024
Persons who buy aircraft or parts to repair aircraft from
					 dealers in other states for use in Mississippi are liable for the payment of a
					 use tax at the same rate and on the same basis as sales tax. Credit for the
					 amount of sales tax paid to the dealer in the other state is allowed against
					 the Mississippi use tax due on such purchases. Any tax credit allowed must be
					 evidenced by proof of payment.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 03 - Aircraft › Section 35-4-11-03-203

Current through June 25, 2024
The gross proceeds from the sale of rotary-wing aircraft if
					 exported from this state within forty-eight (48) hours and registered and first
					 used in another state are exempt from sales tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 03 - Aircraft › Section 35-4-11-03-204

Current through June 25, 2024
The gross proceeds of sales of aircraft when used
					 predominately to transport passengers or property to or from offshore oil or
					 natural gas exploration or production platforms or vessels, and engines,
					 accessories and spare parts for such aircraft.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 04 - Boats, Barges, Vessels and Marine Commerce › Section 35-4-11-04-100

Current through June 25, 2024
Sales of vessels or barges of fifty (50) tons load
					 displacement and over by the manufacturer or builder are exempt. The gross
					 proceeds of sales of dry docks and offshore drilling equipment for use in oil
					 exploitation or production are exempt. The Federal Luxury Tax, effective
					 January 1, 1991, is in the form of a Federal Retailers Excise Tax, and is
					 therefore excluded from taxable gross proceeds of sales when computing the
					 Mississippi sales or use tax due on sales of boats with a sales price over
					 $100,000.00. Sales of equipment subsequent to original sale and not otherwise
					 exempt are taxable at the regular retail rate.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 04 - Boats, Barges, Vessels and Marine Commerce › Section 35-4-11-04-101

Current through June 25, 2024
Sales to commercial fishermen of commercial fishing boats
					 of over five (5) tons load displacement and not more than (50) tons load
					 displacement as registered with the United States Coast Guard and licensed by
					 the Mississippi Marine Conservation Commission are exempt. Fishing gear with
					 which the boat is permanently equipped is considered part of the
					 boat.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 04 - Boats, Barges, Vessels and Marine Commerce › Section 35-4-11-04-102

Current through June 25, 2024
1. Charter boats which have been licensed and
				  authorized as such by the United States Coast Guard pursuant to 46 CFR 24-26
				  and 46 CFR 175-187 or
2. Seafood
				  boats licensed by the Mississippi Marine Conservation Commission for use within
				  and without the territorial waters of Mississippi and:
a. subject to the regulations, jurisdiction
				  and authority of the Mississippi Marine Conservation Commission,
b. subject to a license or fee imposed by the
				  Mississippi Marine Conservation Commission,
c. used in waters of other states and
				  required by such other states to pay a license or fee shall, upon issuance of
				  such license, be deemed to be in the business of interstate transportation
				  (Section
				  49-15-15(o)).
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 04 - Boats, Barges, Vessels and Marine Commerce › Section 35-4-11-04-104

Current through June 25, 2024
Sales of motor fuel are exempt from sales tax. Motor fuel
					 means gasoline, butane, diesel or any other fuel used to propel or power motor
					 vehicles, vessels, barges or stationary engines.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 04 - Boats, Barges, Vessels and Marine Commerce › Section 35-4-11-04-105

Current through June 25, 2024
The gross income from repairs to vessels and barges
					 engaged in foreign trade or interstate transportation are exempt. "Gross income
					 from repairs" means income from the sale of repair or replacement parts as well
					 as income from repair services. Additional equipment and the installation
					 thereof are taxable at the regular retail rate. Repairs to other vessels are
					 taxable.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 04 - Boats, Barges, Vessels and Marine Commerce › Section 35-4-11-04-106

Current through June 25, 2024
Machinery or tools or repair parts therefore or
					 replacements thereof, fuel or supplies used directly in manufacturing,
					 converting or repairing ships of three thousand (3,000) tons load displacement
					 and over are exempt from sales or use tax. Office and plant supplies or other
					 equipment not directly used on the ship being built, converted or repaired are
					 subject to the regular retail rate of tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 04 - Boats, Barges, Vessels and Marine Commerce › Section 35-4-11-04-107

Current through June 25, 2024
Sales of petroleum products to vessels or barges for
					 consumption in marine international commerce or interstate transportation
					 businesses are exempt. Geophysical vessels used in the collection of data
					 and/or information while operating in international waters are considered to be
					 in international commerce. Sales of petroleum products, other than motor fuel,
					 to vessels and barges performing seismographic work and operations other than
					 that of a transportation business, such as dredges, oil rig supply boats and
					 pleasure boats, are taxed at the regular retail rate of tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 04 - Boats, Barges, Vessels and Marine Commerce › Section 35-4-11-04-108

Current through June 25, 2024
Sales of tangible personal property to persons operating
					 ships in international commerce for use or consumption on board such ships are
					 exempt from sales tax. This exemption shall be limited to cases in which
					 procedures satisfactory to the Commissioner, insuring against use in this State
					 other than on such ships, are established. This exemption does not apply to the
					 purchase of property to be resold within this state.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 04 - Boats, Barges, Vessels and Marine Commerce › Section 35-4-11-04-109

Current through June 25, 2024
Sales of lumber, dunnage, strapping, packing containers
					 and other shipping material sold to ship owners, stevedoring companies or any
					 other person for use in ships engaged in international commerce are exempt from
					 sales tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 04 - Boats, Barges, Vessels and Marine Commerce › Section 35-4-11-04-110

Current through June 25, 2024
Sales of property delivered by the seller to the dock side
					 for immediate export to a foreign country are exempt. Copies of purchase orders
					 from or for overseas customers, marine bills of lading or other documentation
					 must be retained by the seller with the sales invoice in support of this
					 exemption.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 04 - Boats, Barges, Vessels and Marine Commerce › Section 35-4-11-04-111

Current through June 25, 2024
Income received from storage and handling of perishable
					 goods by a public storage warehouse is exempt from tax. "Perishable goods"
					 means frozen goods or goods that require refrigeration while stored in a public
					 storage warehouse (example: meat, fish, poultry, vegetables, fruits, etc.).
					 Perishable goods shall also include grain products which require aeration while
					 stored in a public warehouse (example: soybeans, wheat, rice, oats, milo,
					 etc.)
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 04 - Boats, Barges, Vessels and Marine Commerce › Section 35-4-11-04-112

Current through June 25, 2024
When the export exemption is claimed for merchandise
					 purchased for a ship's crew, the chandler must have a purchase order from the
					 ship's captain for each item of property and delivered the property to the ship
					 in the same manner as the other supplies. All sales of personal property to
					 ship's personnel who buy and accept its delivery in person from the seller are
					 taxable at the regular retail rate of tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 04 - Boats, Barges, Vessels and Marine Commerce › Section 35-4-11-04-114

Current through June 25, 2024
Sales of machinery, machine parts and/or equipment to an
					 operator or lessee of any structures, facilities and lands acquired and
					 operated or leased pursuant to any of the provisions of Chapter 9, Title 59,
					 Mississippi Code of 1972, which machinery, machine parts and/or equipment is to
					 be located on and used exclusively and directly in the operation of such
					 structures, facilities and lands are taxable at the 11/2% rate of
					 tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 11 - Transportation › Chapter 04 - Boats, Barges, Vessels and Marine Commerce › Section 35-4-11-04-115

Current through June 25, 2024
Sales of equipment and supplies (hardware, canvas, lines,
					 sheets, paint, clothing, linens, lumber, cleaning materials, etc.) to any boat
					 are taxable at the regular retail rate of tax, unless otherwise
					 exempt.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 12 - Medical › Chapter 01 - Optometrists and Ophthalmologists › Professional Services › Section 35-4-12-01-100

Current through June 25, 2024
Optometrists and ophthalmologists primarily rendering
						professional services are not construed as retailers by the Sales Tax Law, but
						are regarded as the users or consumers of all tangible personal property
						purchased either to be consumed or used by them or delivered to their customers
						in connection with the professional services rendered. Optometrists and
						ophthalmologists who manufacture glasses pursuant to their own examinations and
						prescriptions are also considered the users of all ophthalmic goods and related
						products purchased and are treated the same as non-manufacturing optometrists
						or ophthalmologists. Sales to or purchase by optometrists or ophthalmologists,
						in this instance, are taxable at the regular retail rate of sales or use tax
						which should be charged and collected by the seller at the time of sale. If the
						use tax is not charged and collected by the out-of-state seller at the time of
						sale, the purchaser is required to file a use tax return, Form 72-110, covering
						the tax applicable to such out-of-state purchases.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 12 - Medical › Chapter 01 - Optometrists and Ophthalmologists › Retail Sales › Section 35-4-12-01-200

Current through June 25, 2024
Optometrists who maintain and operate a retail
						establishment such as a jewelry store, optical supply house, etc., or who are
						associated with a retail establishment, are construed as retailers and are
						liable for a sales tax on their Mississippi sales. Purchases of merchandise by
						a licensed retailer for resale at retail are exempt from sales or use
						tax.