HB549: Sales Tax; exempt certain sales of property transported from this state and first used in another state.

Legislative Summary

An Act To Amend Section 27-65-101, Mississippi Code Of 1972, To Exempt From Sales Taxation Sales Of Tangible Personal Property By The Manufacturer Or Custom Processor Thereof If Such Property Is Shipped, Transported Or Exported From This State And First Used In Another State, Whether Such Shipment, Transportation Or Exportation Is Made By The Seller, Purchaser, Or Any Third Party Acting On Behalf Of Such Party; And For Related Purposes.