35 Miss. Code R. § 4-07-03-401
Current through June 25, 2024
Machinery, tools or repair parts or replacements, fuel or supplies used directly in manufacturing, converting or repairing ships of three thousand (3,000) tons load displacement and over are exempt from sales or use tax. Office and plant supplies or other equipment not directly used on the ship being built, converted or repaired are subject to the regular retail rate of tax.
35 Miss. Code. R. § 4-07-03-401