35 MAC Pt. VII, Ch. 01, R. 104
Private Carriers of Property (F-Tag)
Cite as 35 Miss. Admin. Code Pt. VII, Ch. 01, R. 104
If said forest product is transported from one mill to another but is still in exactly the same form as when it was transported from the forest the first time (for example, the product has been in a holding yard); it is still considered to be “unprocessed” and can be transported as a “private carrier of property”, and pay “common and contract carriers of property” privilege tax.