35 Miss. Code R. § 4-08-02-601
Current through June 25, 2024
Cooperative Associations are liable for sales tax on the same basis as other taxpayers, except that sales of agricultural products produced by members that have not been subjected to any manufacturing process are exempt. Sales of ice cream, pasteurized milk, butter and the like are therefore taxable at the regular retail rate of tax.
35 Miss. Code. R. § 4-08-02-601