35 Miss. Code R. § 4-09-04-105
Current through June 25, 2024
Producers who pasteurize milk or manufacturers of milk products are exempt on purchases of containers that will be sold with the milk or manufactured product. Purchases of manufacturing machinery or parts that will be used directly in manufacturing or processing milk products for sale are subject to the 1.5% special rate of sales or use tax. Purchases of electric power or other fuel used in manufacturing or processing milk products for sale are exempt. See Title 35 Miss. Admin. Code, Part IV, Subpart 6, Chapter 01 concerning the Affidavit for Utility Exemption. All other purchases of equipment, machinery or supplies are subject to the regular retail rate of sales or use tax.
35 Miss. Code. R. § 4-09-04-105