35 Miss. Admin. Code Pt. IV, Subpt. 4, Ch. 07 — Automotive Parts Jobbers

100 Sales of automotive parts to consumers are taxable at the regular retail rate of tax. Sales
of automotive parts to licensed retail dealers, garages, automobile dealers or service
stations who resell such parts on vehicles sold in the regular course of business, are
wholesale sales and exempt from sales tax. "Wholesale sales" shall not include a
transaction whereby property is delivered to and collection for same is made fro m a
person that will consume the property rather than resell it even though the billing is to a
licensed retailer.
101 Sales to licensed dealers of materials which become components of a product for sale or
repair, such as paint, thinner, body solder, welding rods, flux, polish, rubber cement, etc.,
are exempt from sales tax.
102 Sales of supplies and equipment to be used by body shops, service stations, garages,
dealers, etc., are taxable at the regular retail rate of sales tax. Examples: tools, cleaning
materials, display and advertising equipment, sandpaper, oxygen and acetylene.
103 "Shade tree" mechanics that are not registered for sales tax as garages are classified as
consumers, taxed at the regular retail rate of tax on purchases.
104 Copies of sales invoices and adequate records must be maintained to substantiate sales
classifications.
105 (Reserved)