35 MAC Pt. VII, Ch. 02, R. 100
Rental Vehicle Tag Exemption
Cite as 35 Miss. Admin. Code Pt. VII, Ch. 02, R. 100
Miss. Code Ann. Section 27-51-41, provides an exemption from ad valorem taxation for businesses that rent motor vehicles under rental agreements with a term of not more than thirty (30) continuous days. These businesses must have registered for the Motor Vehicle Rental Tax and have obtained the permit as proof.