35 Miss. Code R. § 4-11-04-114
Current through June 25, 2024
Sales of machinery, machine parts and/or equipment to an operator or lessee of any structures, facilities and lands acquired and operated or leased pursuant to any of the provisions of Chapter 9, Title 59, Mississippi Code of 1972, which machinery, machine parts and/or equipment is to be located on and used exclusively and directly in the operation of such structures, facilities and lands are taxable at the 11/2% rate of tax.
35 Miss. Code. R. § 4-11-04-114