35 Miss. Code R. § 4-05-02-106
Current through June 25, 2024
Sales of electric power or other fuels to laundries, dry cleaners and linen rental companies for plant use are exempt from sales tax. See Title 35 Miss. Admin. Code, Part IV, Subpart 6, Chapter 01 concerning the Affidavit for Utility Exemption. Sales of manufacturing or processing machinery or machine parts to these establishments are taxable at the 1-% special rate of tax.
35 Miss. Code. R. § 4-05-02-106