35 Miss. Code R. § 4-11-04-111
Current through June 25, 2024
Income received from storage and handling of perishable goods by a public storage warehouse is exempt from tax. "Perishable goods" means frozen goods or goods that require refrigeration while stored in a public storage warehouse (example: meat, fish, poultry, vegetables, fruits, etc.). Perishable goods shall also include grain products which require aeration while stored in a public warehouse (example: soybeans, wheat, rice, oats, milo, etc.)
35 Miss. Code. R. § 4-11-04-111