35 Miss. Code. R. 4-11-02-1001
Sales of automobiles, trucks, truck-tractors, semi-trailers, trailers, boats, travel trailers, motorcycles, and all-terrain cycles which are exported from this state within forty-eight (48) hours and registered and first used in another state are exempt from sales tax. A properly executed Certificate of Interstate Sale must be maintained to substantiate sales of boats, all-terrain cycles or other equipment not required to be registered for highway use. A golf cart is not an all-terrain cycle and would be taxable at the seven percent (7%) regular rate of tax at the time of purchase regardless of its intended use or modifications made for multi-purpose use.
Notes
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