35 Miss. Code. R. 4-07-03-502
Current through December 10, 2024
Sales of tangible personal property by the manufacturer or custom processor are exempt on the gross proceeds of sale when shipped, transported, or exported from the State and first use occurs in another state or country, whether such shipment is made by the seller, purchaser, or any third party. The activities of providing instructions, training, or allowing an inspection of the property between the seller and the buyer prior to the shipment of property does not establish a first use in the State of Mississippi.
35 Miss. Code. R. 4-07-03-502