35 Miss. Code. R. 4-08-01-200
Current through December 10, 2024
Sales of electricity, gas and other fuels to commercial horticulturists for use on a farm or in a greenhouse for growing vegetables or ornamental plants are taxable at the 1 1/2% special rate of tax. Such sales to non-producers selling vegetables and cut flowers are taxable at the regular retail rate of tax.
35 Miss. Code. R. 4-08-01-200