35 Miss. Code R. § 6-01-03-100
Current through June 25, 2024
Mississippi Code, Annotated, Section 27-31-1(i), (Supp. 1963), exempts for one year all cottonseed, soybeans, oats, rice and wheat. The Mississippi State Tax Commission interprets this provision to include and exempt material or products used to feed livestock such as cattle, oxen, sheep, goats, hogs, horses, mules, asses, fish, and poultry. This exemption would also include other materials or products such as corn when used as an ingredient in livestock feed.
35 Miss. Code. R. § 6-01-03-100