35 Miss. Code R. § 4-09-03-206
Current through June 25, 2024
Purchases of self-contained ice manufacturing/dispensing houses are taxable at the special 1 1/2% rate of tax only on that portion of the purchase price that is directly involved in the manufacturing of the ice. The remaining portion of the purchase price will be taxable at the regular retail rate of tax. Adequate records must be maintained to substantiate the portion of the purchase price that is related to the manufacturing components of the ice house.
35 Miss. Code. R. § 4-09-03-206