35 Miss. Code R. § 4-04-04-301
Current through June 25, 2024
Certain exemptions and a reduced rate are available for machinery, equipment and supplies used in the production of a motion picture in Mississippi. The term " motion picture" is defined to mean a nationally distributed feature-length film, video, television series or commercial made in Mississippi and does not include the production of television coverage of news and athletic events, or a film, video, television series or commercial that contains any material or performance defined in Section 97-29-103.
35 Miss. Code. R. § 4-04-04-301