35 Miss. Code R. § 4-07-03-302
Current through June 25, 2024
Purchases of pollution control equipment by manufacturers and custom processors are exempt from sales or use tax. The term "pollution control equipment" means equipment, devices, machinery or systems used or acquired to prevent, control, monitor or reduce air, water or ground water pollution, or solid or hazardous waste as required by federal or state law or regulation. The use of pollution control equipment for other purposes would not result in the exemption being disallowed.
35 Miss. Code. R. § 4-07-03-302