35 Miss. Code R. § 4-08-02-210

Current through June 25, 2024

Section 35-4-08-02-210

Equipment and parts that qualify for the reduced 11/2% rate of tax when sold to loggers include, but are not limited to:

1. Cutter

2. Chipper

3. Mulcher

4. Skidder

5. Forwarder

6. Loader and/or bucking saw attachment

7. Delimber (powered or non-powered)

8. Cables and chockers used on dozers and skidders

9. Equipment mounted on trucks or trailers used directly in logging

10. Dozer used to pull trucks, make roads, and site preparation for planting

11. Hydraulic fluid, Freon, oil, grease and filters used in the above equipment

12. Tires and repair parts for the above equipment

35 Miss. Code. R. § 4-08-02-210

Adopted 4/1/2018