35 Miss. Code. R. 4-10-01-313
Current through December 10, 2024
A truck (chassis, motor, etc.) used to haul specialized equipment is taxed at the special three percent (31/2%) rate of sales or use tax and the specialized equipment mounted thereon is taxed at the applicable rate of sales or use tax that applies to the equipment.
35 Miss. Code. R. 4-10-01-313