35 Miss. Code R. § 4-09-03-202
Current through June 25, 2024
Owners of self-contained ice manufacturing/dispensing houses will not be issued a direct pay permit. The ice house owner may apply to the Department for a letter authorizing water utility companies to sell water used as a raw material exempt from sales tax and authorizing electricity utility companies to sell electricity used in the ice house exempt.
35 Miss. Code. R. § 4-09-03-202