Sales of automobiles, trucks, truck tractors, semitrailers, trailers, boats, travel trailers, motorcycles, all-terrain cycles, and rotary-wing aircraft that are exported from Mississippi, as well as registered and first used in another state, within 48 hours of purchase are exempt from Mississippi sales tax.
Credit is allowed for sales or use tax paid to another state except for automobiles, motor homes, trucks, truck-tractors, semitrailers, trailers, boats, travel trailers, motorcycles, and all-terrain cycles imported and first used within Mississippi. If the tax already paid is less than the amount due in Mississippi, the difference must be paid to Mississippi.