35 Miss. Code R. § 4-11-01-101

Current through June 25, 2024

Section 35-4-11-01-101

The following purchases by railroad companies are classified according to the applicable sales or use tax due:

1. Exempt

a. Locomotives and rail rolling stock, including all units that move on rails and materials for their repair.

b. Locomotive fuel

c. Locomotive water

d. Sales of electricity, current, power, steam, coal, natural gas, liquefied petroleum gas or other fuel to operate railroad locomotives. See Title 35 Miss. Admin. Code, Part IV, Subpart 6, Chapter 01 concerning the Affidavit for Utility Exemption.

2. Regular retail rate

a. Supplies and materials for right of way maintenance

3. Special 3% rate

a. Creosoting and treating of track and bridge materials

b. Culverts, drainpipes and ballast for use in the roadway

c. Equipment and materials for use in signals and interlockers

d. Ties, piling, timber and lumber, when used in track or track structures.

35 Miss. Code. R. § 4-11-01-101

Amended 12/1/2020