35 Miss. Code. R. 4-04-02-102
Charges for lettering or engraving monuments, memorials, etc., are included in gross proceeds of sales derived from the sale of tangible property. The amount received for lettering or engraving a customer's monument, memorial, etc., is not included as gross proceeds of sales when no sale of tangible property is involved. For example, when additional inscriptions are desired on a customer's memorial, the charges for engraving are exempt.
Notes
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