35 Miss. Code R. § 4-07-03-303
Current through June 25, 2024
The taxpayer will be required to substantiate that any equipment purchased for purposes of pollution control does qualify for the exemption. The taxpayer must provide certification from a professional engineer that the purchases do meet the requirements of the exemption with regard to the prevention, control, monitoring, or reduction of air, water or ground water pollution or solid or hazardous waste. The certification must provide a list of the purchases and a description of the use of such purchases.
35 Miss. Code. R. § 4-07-03-303