Mississippi – Sales And Use Tax Exemption For Trucks, Tractors and Semi Trailers Used In Interstate Commerce Effective July 1, 2014

SALT Report 3343 – Mississippi Governor Phil Bryant signed SB 2934 on April 4, 2014 establishing the criteria for sales and use tax exemption for trucks used in interstate commerce.

Section 27-65-101 is amended to add exemption section (rr) as follows: “Retail sales of truck-tractors and semitrailers used in interstate commerce and registered under the International Registration Plan (IRP) or any similar reciprocity agreement or compact relating to the proportional registration of commercial vehicles entered into as provided for in Section 27-19-143.”

For Further Information:                                                                                                                 

Senate Bill 2934 History

SB2934 Bill Text As Signed 4/4/14