35 Miss. Code R. § 4-08-02-204
Current through June 25, 2024
Sales of three wheelers, four wheelers or other all-terrain vehicles (ATVs) are taxable at the regular retail rate unless the unit has a power takeoff and such power take-off is used to power an attached piece of farm machinery and is used exclusively for agricultural purposes. If the unit meets these requirements and is approved by the Commissioner, then it will be subject to tax as a self-propelled farm implement.
35 Miss. Code. R. § 4-08-02-204