Mississippi Certificate of Interstate Sales

Certificate of Interstate Sales
JetForm:72315991.IFD
Form 72-315-14-8-1-000 (Rev. 04/14)

MISSISSIPPI DEPARTMENT OF REVENUE
CERTIFICATE OF INTERSTATE SALES

This form is to be used when claiming a sales tax exemption for either "Out Of State Delivery" or "48
Hour Drive Out". See instructions on back.
Seller:
Sales Tax Number:
Trade Name:

City, State, Zip:

Purchaser:
Street:

Purchaser FEIN or SSN:
City, State, Zip:

Phone:

Date Sold:

Invoice #:

The property described below will be used or registered in the State of
Type of Equipment

#1

#2

#3

Make
Model
Year
Serial Number
Net Sales Price

Seller's Oath
State of Mississippi, County of

Reason for Exemption:

OutofStateDelivery
48 Hour Drive Out

The undersigned Seller, or authorized representative thereof, being duly sworn according to law, does hereby certify that
the above-described property has been sold exempt from Mississippi sales tax for the above reason and that all
information shown hereinabove is true and correct.

Signature of Seller or Authorized Representative:
The burden of proof of this exemption rests with the Seller, and its allowance is subject to verification by the Commissioner.
Willfully attempting in any manner to evade or defeat any tax imposed by the Mississippi Department of Revenue will subject
that person to the penalties imposed by Miss Code Ann. § 27-3-79 and § 27-65-31 as shown on the back of this form.

Purchaser's Oath
State of Mississippi, County of

Reason for Exemption:

Out of State Delivery
48 Hour Drive Out

The undersigned Purchaser, or authorized representative thereof, being duly sworn according to law, does hereby certify that
the above-described property has been purchased exempt from Mississippi sales tax for the above reason and that all
The purchaser is responsible for the use tax on any equipment
information shown hereinabove is true and correct.
purchased for use in their home state.

Print Name of Purchaser:
Signature of Purchaser or Authorized Representative:
If Delivered, Place of Delivery:

Date of Delivery:

The original copy is to be submitted to the DOR with the sales tax return and a copy should be maintained for the
Seller's records. If filing sales tax return electronically, copies should be mailed to Office of Audit and Compliance, PO
Box 1033, Jackson, MS 39215.

Miss. Code Ann. § 27-3-79
Any person who willfully attempts in any manner to evade or defeat any tax imposed by the Department of
Revenue or assists in the evading of that tax or the payment thereof, shall in addition to other penalties
provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than One Hundred
Thousand Dollars ($100,000.00) and, in the case of a corporation, not more than Five Hundred Thousand
Dollars ($500,000.00), or imprisoned not more than five (5) years, or both.
Miss. Code Ann. § 27-65-31
The funds collected by the taxpayer (Seller) from the Purchaser pursuant to the provisions of this chapter shall
be considered "trust fund monies" and the taxpayer shall hold these funds in trust for the State of Mississippi;
said funds to be separately accounted for as provided by regulation of the Commissioner. If the taxpayer fails to
remit these trust fund monies as required by law, then the taxpayer may be assessed with a penalty in three (3)
times that amount of taxes due. This penalty is to be assessed and collected in the same manner as taxes
imposed by this chapter and shall be in addition to all other penalties and/or interest otherwise imposed. For
purposes of this section there shall be a presumption that the taxpayer collected the tax from the customer or
purchaser.

Instructions for completing this form:
THIS FORM IS FOR THE FOLLOWING TYPES OF EQUIPMENT AND TANGIBLE PERSONAL PROPERTY.
Airplanes, farm tractors, farm implements, heavy equipment, boats, boat motors, manufactured
houses, trailers, motorcycles, ATVs, recreational vehicles, travel trailers, furniture, and appliances.
All sales from a business location within the State or by a Mississippi dealer are presumed to be taxable
Mississippi sales unless and until the dealer can substantiate an authorized claim for exemption.
Out of State Delivery
In the case of exemption by reason of delivery of the goods outside the State to an out-of-state customer, the
dealer is required to establish that such delivery did, in fact, take place and that such delivery was a condition
precedent to consummation of the sale. A Certificate of Interstate Sale is to be used as substantiation when
claiming an exemption on sales of airplanes, heavy equipment, boat motors, furniture, and appliances.
Out of State Delivery occurs when the seller is required by the sales agreement to:
(1) Physically deliver the goods sold in the seller's equipment from a point in this State to a point outside this
State, not to be returned to a point within this State, and provided that such delivery is actually made, or
(2) Deliver the goods to a common carrier or to the United States Post Office for transportation outside the
State at the seller's direction either f.o.b. point of origin or f.o.b. point of destination, or
(3) Deliver the goods outside the state by use of an independent trucker.
48 Hour Drive Out
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.