Statutes, codes, and regulations
Mississippi Administrative Code
Title 35 - Department of RevenuePart 4 - Sales and Use TaxSubpart 09 - Food and Beverage
Chapter 03 - Ice Sales and Ice Manufacturers
Section 35-4-09-03-205

35 Miss. Code R. § 4-09-03-205

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Current through June 25, 2024
Section 35-4-09-03-205

Purchases of electrical power or other fuels used directly in the manufacturing process are exempt while manufacturing machinery or machine parts used directly in the manufacturing process are taxable at the special 11/2% rate of tax.

35 Miss. Code. R. § 4-09-03-205

Amended 4/1/2018