Statutes, codes, and regulations
Mississippi Administrative Code
Title 35 - Department of RevenuePart 4 - Sales and Use TaxSubpart 04 - RetailChapter 04 - Photographers and Film Developers
Motion Picture Making
Section 35-4-04-04-302

35 Miss. Code. R. 4-04-04-302

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Current through December 10, 2024
Section 35-4-04-04-302

Machinery and equipment used in the production of motion pictures shall be defined as manufacturing machinery subject to the special reduced rate of 11/2%. Equipment or machinery bought or leased outside of Mississippi for exclusive use on location in Mississippi will be subject to a use tax of 1/2%. Manufacturing machinery that is used in the production of a motion picture is not limited to a plant site use. Items defined as manufacturing machinery include:

1. Audio Equipment
2. Camera Equipment
3. Computer Equipment (for animation, editing or special effects)
4. Editing Equipment
5. Lighting Equipment
6. Projection Equipment
7. Sound Equipment

35 Miss. Code. R. 4-04-04-302

Amended 10/16/2021