35 Miss. Code R. § 4-09-04-103
Current through June 25, 2024
Dairy producers are liable for regular retail sales or use tax on the purchase price of all equipment, machines and supplies. Purchases of containers such as milk bottles, cartons, wax for cartons and caps are exempt as containers when preparing agricultural products for market when possession passes to the customer at the time of sale of the product contained therein. Mechanical milking machines, milk tanks and coolers are taxed at the 1.5% special rate of tax as farm implements. All other taxable items are taxed at the regular retail rate.
35 Miss. Code. R. § 4-09-04-103