35 Miss. Code R. § 4-04-04-302
Current through June 25, 2024
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:
35 Miss. Code. R. § 4-04-04-302