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.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 maintenance3. Special 3% rate a. Creosoting and treating of track and bridge materialsb. Culverts, drainpipes and ballast for use in the roadwayc. Equipment and materials for use in signals and interlockersd. Ties, piling, timber and lumber, when used in track or track structures.35 Miss. Code. R. 4-11-01-101