35 Miss. Code R. § 4-09-05-102
Current through June 25, 2024
Sales of manufacturing machinery or machine parts to bakeries for use directly and exclusively in manufacturing bakery products are taxable at the 11/2% special rate of tax. Sales of raw materials and packaging materials used to package bakery products for sale are exempt from tax. Sales of electric power or other fuels to bakeries for use directly in the manufacturing process are exempt from sales tax. See Title 35 Miss. Admin. Code, Part IV, Subpart 6, Chapter 01 concerning the Affidavit for Utility Exemption.
35 Miss. Code. R. § 4-09-05-102