Statutes, codes, and regulations
Mississippi Administrative Code
Title 35 - Department of RevenuePart 4 - Sales and Use TaxSubpart 10 - Construction and Oil FieldChapter 04 - [Effective until 12/26/2024] Oil Field Services
[Effective until 12/26/2024] Equipment
Section 35-4-10-04-301 - [Effective until 12/26/2024]

35 Miss. Code. R. 4-10-04-301

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Current through December 10, 2024
Section 35-4-10-04-301 - [Effective until 12/26/2024]

Manufactured or produced products withdrawn for use or consumption are taxable at the regular retail rate of tax, measured by the cost or value when converted to use.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.

35 Miss. Code. R. 4-10-04-301