reglab/statecodes huggingface dataset:
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 04 - Water › General › Section 35-4-06-04-404

Current through June 25, 2024
Nontaxable Income:
1. Grants in Aid of Construction (Government,
					 private foundations, or disinterested parties)
2. Investment income
3. Meter deposits (refundable)
4. Permit charges on plumbing installations
5. Real estate rentals
6. Refundable membership fees
7. Reimbursement for line relocation
8. Sales or exchanges of water
					 between public utilities
9. Scrap
					 sales
10. Sewage charges if
					 separately itemized
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 04 - Water › General › Section 35-4-06-04-501

Current through June 25, 2024
Purchases of equipment, chemicals and other supplies by
						privately owned water systems are taxed at the regular retail rate of sales or
						use tax except that purchases of chlorine, sodium fluoride or other chemicals
						which, after being added, will remain in the water to the point of the sale for
						ultimate use are exempt from sales tax. Purchases of tangible personal property
						and services which are used in the ordinary and necessary operation of
						nonprofit water associations or corporations and municipally owned and operated
						systems are exempt from tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 04 - Water › General › Section 35-4-06-04-601

Current through June 25, 2024
Any person making taxable sales of potable water must
						complete the Distribution of Sales Tax by Cities Schedule, part of the sales
						tax return filing. The 2% tax discount does not apply to sales of potable
						water. Adequate records must be maintained to substantiate tax
						classifications.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 05 - TV Cable Systems and Similar Activities › Levy › Section 35-4-06-05-100

Current through June 25, 2024
Every person engaging or continuing in the business of
						TV cable systems, subscription TV services and other similar activities are
						liable for the regular retail rate of tax on gross income from such services
						including the basic fee, installation and connection fees, signal descrambling
						fees, equipment or rental fees, maintenance fees, sales of tangible personal
						property (program schedules, etc.) and any other related
						charges.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 05 - TV Cable Systems and Similar Activities › Levy › Section 35-4-06-05-101

Current through June 25, 2024
Sales of TV cable or subscription services for the
						private use of students, faculty members or any other person enrolled or
						domiciled at an "exempt" school, college or university are taxable at the
						regular retail rate of tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 05 - TV Cable Systems and Similar Activities › Installation and Services › Section 35-4-06-05-200

Current through June 25, 2024
Persons performing contracts or providing services for
						TV cable or subscription companies are taxable as follows:
1. Hook-up, repair or any service on a TV
					 cable transmission line, which is to be resold, is not subject to sales tax.
					 Such sub services are taxable at the regular retail rate of tax when resold to
					 a consumer.
2. Services or repairs
					 on a TV cable transmission line, which are not for resale, are taxable at the
					 regular retail rate of tax.
3.
					 Contracts (on a project basis) in excess of $10,000 are taxable at the 3 1/2%
					 contractor's rate of tax levied by Section
					 27-65-21. This
					 would include contracts for pre-wiring a building or complex, except for
					 residential construction, when performed for an owner. Compensation received
					 for work which is to be resold to a consumer (example: hook-up service for
					 residences) should not be included in the total contract receipts when properly
					 identified.
4. Subcontracts
					 performed for general contractors on qualified jobs are not subject to sales
					 tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 05 - TV Cable Systems and Similar Activities › Purchases › Section 35-4-06-05-300

Current through June 25, 2024
Purchases of tangible personal property by licensed TV
						cable or subscription companies for resale or rental are exempt from sales tax.
						Purchases of other property or supplies furnished the customer or used by the
						cable company in rendering the service are taxable at the regular retail rate
						of tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 07 - Manufacturing and Production › Chapter 02 - Custom Creosoting and Treating, Planing and Sawing and Custom Meat Processing › Section 35-4-07-02-100

Current through June 25, 2024
Gross income received from custom creosoting and treating,
					 custom planing, custom sawing and custom meat processing is taxable at the
					 regular retail rate of sales tax. Gross taxable income includes all charges
					 connected with the service. Services performed for a licensed retailer upon
					 merchandise for resale in the regular line of his business are exempt from
					 sales tax. Charges for custom creosoting and treating of track materials and
					 the sale of track materials to a railroad whose rates are fixed by the I.C.C.
					 are taxable at the 3% special rate of tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 07 - Manufacturing and Production › Chapter 02 - Custom Creosoting and Treating, Planing and Sawing and Custom Meat Processing › Section 35-4-07-02-101

Current through June 25, 2024
Purchases of raw materials which will become a component
					 part of the product being processed are exempt. Purchases of electric power or
					 other fuels used directly in custom processing are taxable at a 1 1/2% special
					 rate of sales or use tax. Purchases of manufacturing machinery or machine parts
					 to be used directly and exclusively in custom processing are taxable at the 1
					 1/2% special rate. All other purchases are subject to regular retail sales or
					 use taxes.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 07 - Manufacturing and Production › Chapter 02 - Custom Creosoting and Treating, Planing and Sawing and Custom Meat Processing › Section 35-4-07-02-102

Current through June 25, 2024
Rental or lease of machinery and other tangible personal
					 property is taxed at the same rates as sales of the same
					 property.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 07 - Manufacturing and Production › Chapter 02 - Custom Creosoting and Treating, Planing and Sawing and Custom Meat Processing › Section 35-4-07-02-103

Current through June 25, 2024
Adequate records must be maintained to substantiate tax
					 classifications of sales and purchases.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 07 - Manufacturing and Production › Chapter 03 - Manufacturers and Custom Processors › Section 35-4-07-03-101

Current through June 25, 2024
Mississippi sales tax law provides for a reduced rate and
					 certain exemptions for manufacturers and custom processors. The reduced rate of
					 1 1/2% applies to the sale or rental of manufacturing machinery and machine
					 parts which are used directly in the manufacturing process. Manufacturers and
					 custom processors are also eligible for an exemption on purchases of
					 electricity and natural gas used in the manufacturing process, as provided
					 either by Miss. Code Ann. Section
					 27-65-107(f)
					 or
					 27-65-111(n)
					 used in an engine. Sales of raw materials, catalysts, processing chemicals,
					 welding gases or other industrial gases to a manufacturer for use directly in
					 manufacturing or processing a product for sale or rental are
					 exempt.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 07 - Manufacturing and Production › Chapter 03 - Manufacturers and Custom Processors › Section 35-4-07-03-201

Current through June 25, 2024
A "manufacturer" is defined as a person who is exclusively
					 or predominately engaged in the business of fabricating, compounding or
					 creating from his own raw materials or ingredients any tangible personal
					 property by the application of skill and labor, either by hand or through the
					 use of machinery, for sale or rental through the regular channels of
					 trade.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 07 - Manufacturing and Production › Chapter 03 - Manufacturers and Custom Processors › Section 35-4-07-03-202

Current through June 25, 2024
"Manufacturing" refines, improves, changes the condition of
					 raw materials or converts the form of the materials into new, different or more
					 useful property and includes the fabrication or production of special
					 made-to-order articles and the generation of electricity. A person who is
					 engaged in manufacturing and non-manufacturing activities may be classified as
					 a manufacturer as to his manufacturing activities that are operated as a
					 separate business or division.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 07 - Manufacturing and Production › Chapter 03 - Manufacturers and Custom Processors › Section 35-4-07-03-203

Current through June 25, 2024
Persons performing work such as logging operations, cooking
					 and serving food by a restaurant, washing and screening sand and gravel,
					 mining, severing or otherwise producing natural resource products, transporting
					 raw materials from place of production to point of processing, etc., are not
					 considered manufacturers. Neither are persons performing such activities as
					 hatching and raising baby chicks for market considered to be
					 manufacturers.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 07 - Manufacturing and Production › Chapter 03 - Manufacturers and Custom Processors › Section 35-4-07-03-204

Current through June 25, 2024
A "remanufacturer" is defined as a person who is engaged in
					 performing activities of an industrial or commercial nature wherein labor or
					 skill is applied by hand or machinery, to materials, a portion of which may
					 belong to the customer, so that rebuilt articles of tangible personal property,
					 comparable in quality to new articles of the same property, are created, a
					 majority of the value of which is produced by the remanufacturing
					 activity.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 07 - Manufacturing and Production › Chapter 03 - Manufacturers and Custom Processors › Section 35-4-07-03-205

Current through June 25, 2024
A "custom processor" is defined as any person who performs
					 a manufacturing or remanufacturing service done or made to order upon the
					 property of the customer and includes laundering, cleaning and
					 pressing.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 07 - Manufacturing and Production › Chapter 03 - Manufacturers and Custom Processors › Section 35-4-07-03-206

Current through June 25, 2024
Remanufacturing or custom processing does not include
					 repairs or maintenance which restores the property to a workable condition and
					 which does not constitute a majority of the value of the property
					 repaired.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 07 - Manufacturing and Production › Chapter 03 - Manufacturers and Custom Processors › Section 35-4-07-03-207

Current through June 25, 2024
"Manufacturing plant" means the real and personal property
					 owned or leased by a manufacturer which is assembled and used at a fixed
					 location to perform activities defined as manufacturing.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 07 - Manufacturing and Production › Chapter 03 - Manufacturers and Custom Processors › Section 35-4-07-03-208

Current through June 25, 2024
"Manufacturing" begins at the point where the raw materials
					 are transferred to the actual processing operation from storage or stock pile
					 at the plant, and ends when the manufactured product leaves the assembly line
					 for storage or shipment, and includes the processing of the by - product or
					 waste materials to avoid air and water pollution.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 07 - Manufacturing and Production › Chapter 03 - Manufacturers and Custom Processors › Section 35-4-07-03-301

Current through June 25, 2024
"Manufacturing machinery" is that machinery used within a
					 plant exclusively and directly in manufacturing a commodity for sale, rental or
					 in custom processing for a fee. Motorized units and other conveyor systems
					 serving a specific function within the line of process at the plant site will
					 be classed as manufacturing machinery, as well as equipment used in the
					 processing of waste materials to avoid air and water
					 pollution.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 07 - Manufacturing and Production › Chapter 03 - Manufacturers and Custom Processors › Section 35-4-07-03-302

Current through June 25, 2024
Purchases of pollution control equipment by manufacturers
					 and custom processors are exempt from sales or use tax. The term "pollution
					 control equipment" means equipment, devices, machinery or systems used or
					 acquired to prevent, control, monitor or reduce air, water or ground water
					 pollution, or solid or hazardous waste as required by federal or state law or
					 regulation. The use of pollution control equipment for other purposes would not
					 result in the exemption being disallowed.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 07 - Manufacturing and Production › Chapter 03 - Manufacturers and Custom Processors › Section 35-4-07-03-303

Current through June 25, 2024
The taxpayer will be required to substantiate that any
					 equipment purchased for purposes of pollution control does qualify for the
					 exemption. The taxpayer must provide certification from a professional engineer
					 that the purchases do meet the requirements of the exemption with regard to the
					 prevention, control, monitoring, or reduction of air, water or ground water
					 pollution or solid or hazardous waste. The certification must provide a list of
					 the purchases and a description of the use of such purchases.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 07 - Manufacturing and Production › Chapter 03 - Manufacturers and Custom Processors › Section 35-4-07-03-304

Current through June 25, 2024
Replacement and/or repair parts for pollution control
					 equipment are exempt from tax if the initial purchase of the equipment to be
					 repaired or refurbished was or would have been exempt. The exemption would also
					 apply to the repair labor.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 07 - Manufacturing and Production › Chapter 03 - Manufacturers and Custom Processors › Section 35-4-07-03-305

Current through June 25, 2024
Manufacturing machinery does not include machinery for use
					 in the severance of timber, sand, gravel, oil, gas or other natural resources
					 produced or severed from the soil or water, maintenance or repair machinery,
					 research laboratory machinery, storage facilities warehouse machinery,
					 equipment for protection of the plant or comfort of the personnel or other
					 equipment and supplies of like character. Equipment used in the treatment of
					 water by a manufacturer qualifies for the reduced rate of tax. Equipment used
					 in the treatment of water by a public or private water system or sewage system
					 is not classified as manufacturing machinery and does not qualify for the
					 reduced rate of tax. The term "manufacturing machinery" does not include
					 foundations or materials for their construction, nor does it include portable
					 equipment that is not assembled and used at a fixed location.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 07 - Manufacturing and Production › Chapter 03 - Manufacturers and Custom Processors › Section 35-4-07-03-306

Current through June 25, 2024
"Machine parts" are component parts of manufacturing
					 machinery and do not include parts for service equipment, non-manufacturing
					 machinery, fuels, lubricants, paints or tools for
					 maintenance.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 07 - Manufacturing and Production › Chapter 03 - Manufacturers and Custom Processors › Section 35-4-07-03-401

Current through June 25, 2024
Machinery, tools or repair parts or replacements, fuel or
					 supplies used directly in manufacturing, converting or repairing ships of three
					 thousand (3,000) tons load displacement and over are exempt from sales or use
					 tax. Office and plant supplies or other equipment not directly used on the ship
					 being built, converted or repaired are subject to the regular retail rate of
					 tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 07 - Manufacturing and Production › Chapter 03 - Manufacturers and Custom Processors › Section 35-4-07-03-402

Current through June 25, 2024
Exempt sales by manufacturers include sales of component
					 materials to contractors with a valid material purchase certificate number,
					 sales to other manufacturers for further processing, sales to licensed dealers
					 or retailers for resale through the regular course of business, or sales to
					 exempt customers (city, governmental agencies, etc.). Sales of manufacturing
					 machinery or machine parts to other manufacturers are taxable at the 1 1/2%
					 reduced rate of sales tax. Sales to other consumers or users are subject to the
					 regular retail rate of tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 07 - Manufacturing and Production › Chapter 03 - Manufacturers and Custom Processors › Section 35-4-07-03-403

Current through June 25, 2024
Purchases by manufacturers of raw materials which become a
					 component part of the finished product, containers for sale with the finished
					 product, or catalysts, chemicals or gases used directly in processing are
					 exempt from sales or use tax. Purchases of electric power or other fuel used
					 directly in the manufacturing process are exempt as provided by Miss. Code Ann.
					 Section
					 27-65-107(f)
					 or
					 27-65-111(n).
					 Purchases of machinery or machine parts used directly in the manufacturing
					 process are taxable at the 1 1/2% reduced rate of sales or use tax. Purchases
					 of all other equipment, utilities and supplies (furniture, fixtures, cleaning
					 materials, etc.) are taxable at the regular retail rate of tax. Pursuant to
					 27-65-21(1)(a)ii, amounts included in commercial construction contracts with
					 manufacturers representing the sale of manufacturing machinery shall be taxed
					 at the 1 1/2% reduced rate of tax in lieu of the 3 1/2% contractors' sales
					 tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 07 - Manufacturing and Production › Chapter 03 - Manufacturers and Custom Processors › Section 35-4-07-03-404

Current through June 25, 2024
Delivery charges are subject to sales tax when billed by
					 vendor even though such amounts are separately stated on the seller's invoice
					 apart from the sales price of the property.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 07 - Manufacturing and Production › Chapter 03 - Manufacturers and Custom Processors › Section 35-4-07-03-408

Current through June 25, 2024
Rental or lease of machinery and other tangible personal
					 property by a manufacturer is taxed at the same rates as sales of the same
					 property except manufacturing machinery rented to a manufacturer or custom
					 processor for use in the manufacture of wood containers for sale is exempt from
					 tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 07 - Manufacturing and Production › Chapter 03 - Manufacturers and Custom Processors › Section 35-4-07-03-501

Current through June 25, 2024
All manufacturers and custom processors, with certain
					 exceptions, are required to obtain a Direct Pay Permit for purposes of
					 reporting and paying to the Department of Revenue the sales and use tax
					 applicable to purchases or rentals of tangible personal property, utilities,
					 with the exception of telecommunications, and services in lieu of payment of
					 the tax to the vendor. If the permit holder continues to remit sales tax to the
					 vendor rather than directly to the state, the permit holder will be required to
					 contact the vendor for a credit or refund of any overpayment resulting from
					 this practice. This will be required in all instances, even if the overpayment
					 is discovered during a sales or use tax audit where there will be an assessment
					 of additional tax made. No refunds or overpayments will be allowed beyond the
					 Statute of Limitations as provided for in Miss. Code Ann. Section
					 27-65-42
					 Manufacturers must file a use tax report covering all sales and use tax due on
					 purchases and a sales tax report covering all sales to
					 consumers.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 07 - Manufacturing and Production › Chapter 03 - Manufacturers and Custom Processors › Section 35-4-07-03-503

Current through June 25, 2024
Purchases by manufacturers of raw materials which become a
					 component part of the finished product, containers for sale with the finished
					 product, or catalysts, chemicals or gases used directly in processing (except
					 natural gas or items used as a fuel) are exempt from sales or use tax.
					 Purchases of electric power or other fuel and machinery or machine parts used
					 directly in the manufacturing process are taxable at the special 1 1/2% rate of
					 sales or use tax. Purchases of all other equipment and supplies (furniture,
					 fixtures, cleaning materials, etc.) are taxable at the regular retail rate of
					 tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 07 - Manufacturing and Production › Chapter 03 - Manufacturers and Custom Processors › Section 35-4-07-03-504

Current through June 25, 2024
Delivery charges are subject to sales tax when billed by
					 vendor even though such amounts are separately stated on the seller's invoice
					 apart from the sales price of the property.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 07 - Manufacturing and Production › Chapter 03 - Manufacturers and Custom Processors › Section 35-4-07-03-508

Current through June 25, 2024
Rental or lease of machinery and other tangible personal
					 property by a manufacturer is taxed at the same rates as sales of the same
					 property except manufacturing machinery rented to a manufacturer or custom
					 processor for use in the manufacture of wood containers for sale is exempt from
					 tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 07 - Manufacturing and Production › Chapter 03 - Manufacturers and Custom Processors › Section 35-4-07-03-601

Current through June 25, 2024
All manufacturers and custom processors, with certain
					 exceptions, are required to obtain a Direct Pay Permit for purposes of
					 reporting and paying to the State Tax Commission the sales and use tax
					 applicable to purchases or rentals of tangible personal property, utilities,
					 with the exception of telecommunications, and services in lieu of payment of
					 the tax to the vendor. If the permit holder continues to remit sales tax to the
					 vendor rather than directly to the state, the permit holder will be required to
					 contact the vendor for a credit or refund of any overpayment resulting from
					 this practice. This method will be required in all instances, even if the
					 overpayment is discovered during a sales or use tax audit where an assessment
					 of additional tax made. No refunds or overpayments will be allowed beyond the
					 Statute of Limitations as provided for in Miss. Code Ann. Section
					 27-65-42.
					 Manufacturers must file a use tax report covering all sales and use tax due on
					 purchases and a sales tax report covering all sales to consumers.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 01 - Florists and Nurserymen › Sales › Section 35-4-08-01-100

Current through June 25, 2024
Retail sales of flowers, potted plants, shrubbery,
						nursery stock, wreaths, bouquets and similar items and rental of tangible
						personal property by florists or nurserymen are taxable at the regular retail
						rate of tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 01 - Florists and Nurserymen › Sales › Section 35-4-08-01-101

Current through June 25, 2024
When a nurseryman, florist or other person makes retail
						sales of shrubbery and similar items, and as a part of the transaction agrees
						to transplant them on the land of the purchaser, the tax applies to the total
						charge, including when installation is billed separately. The service of
						landscaping is taxable at the regular retail rate of tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 01 - Florists and Nurserymen › Sales › Section 35-4-08-01-102

Current through June 25, 2024
Sales of livestock feed, poultry feed, fish feed, seed,
						vegetable seedlings and fertilizer to anyone are exempt from sales tax. Sales
						of defoliants, insecticides, fungicides, and herbicides are exempt when they
						are to be used in growing agricultural and forestry products for market. When
						sold for use on lawns or home gardens, such sales are taxed at the regular
						retail rate of tax
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 01 - Florists and Nurserymen › Sales › Section 35-4-08-01-103

Current through June 25, 2024
When florists sell through a telecommunication delivery
						association, the following will apply:
1. On all orders taken by a Mississippi
					 florist and communicated to a second florist for delivery, the florist
					 accepting the order is liable for sales tax on the amount collected from the
					 customer.
2. When a Mississippi
					 florist receives instructions from another florist for delivery, the
					 Mississippi florist receiving such instructions is not liable for sales tax on
					 receipts from the transaction.
3.
					 Charges for telecommunicated messages are exempt when billed separately to the
					 customer.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 01 - Florists and Nurserymen › Sales › Section 35-4-08-01-104

Current through June 25, 2024
Sales by producers of Christmas trees, hay, straw, fresh
						cut flowers and similar products are exempt when the product is grown in
						Mississippi, cut, severed or otherwise removed from the farm, grove, garden or
						other place of production and first sold from such place of production in the
						original state or condition of preparation of sale.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 01 - Florists and Nurserymen › Sales › Section 35-4-08-01-105

Current through June 25, 2024
Sales of electricity, gas and other fuels to commercial
						horticulturists for use on a farm or in a greenhouse for growing vegetables or
						ornamental plants are exempt from sales tax. See Title 35 Miss. Admin. Code,
						Part IV, Subpart 6, Chapter 01 concerning the Affidavit for Utility Exemption.
						Such sales to non-producers selling vegetables and cut flowers are taxable at
						the regular retail rate of tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 01 - Florists and Nurserymen › Sales › Section 35-4-08-01-106

Current through June 25, 2024
Sales of potting soil, mulch, or other soil amendments
						used in growing ornamental plants which bear no fruit of commercial value when
						sold to commercial plant nurseries that operate exclusively at wholesale and
						where no retail sales can be made are exempt.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 01 - Florists and Nurserymen › Sales › Section 35-4-08-01-107

Current through June 25, 2024
Purchases by florists and nurserymen of supplies and
						equipment, such as tools, machinery, refrigeration equipment, delivery
						equipment, etc., for use or consumption in the trade are taxable at the regular
						retail rate of tax. Purchases by licensed florists and nurserymen of
						merchandise for resale or rental in the regular course of business are exempt
						from sales or use tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 01 - Florists and Nurserymen › Purchases › Section 35-4-08-01-200

Current through June 25, 2024
Sales of electricity, gas and other fuels to commercial
						horticulturists for use on a farm or in a greenhouse for growing vegetables or
						ornamental plants are taxable at the 1 1/2% special rate of tax. Such sales to
						non-producers selling vegetables and cut flowers are taxable at the regular
						retail rate of tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 01 - Florists and Nurserymen › Purchases › Section 35-4-08-01-201

Current through June 25, 2024
Purchases by florists and nurserymen of supplies and
						equipment, such as tools, machinery, refrigeration equipment, delivery
						equipment, etc., for use or consumption in the trade are taxable at the regular
						retail rate of tax. Purchases by licensed florists and nurserymen of
						merchandise for resale or rental in the regular course of business are exempt
						from sales or use tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-101 - Tax Rates

Current through June 25, 2024
Agricultural products include field crops, truck and
					 horticultural products, livestock and livestock products, poultry and poultry
					 products and any other product of the soil or water produced on a commercial
					 scale for market.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-102 - Agricultural purpose

Current through June 25, 2024
Agricultural purpose means the predominant or exclusive
					 growing or raising of agricultural products on a farmer's own land or land
					 leased by the farmer for growing or raising agricultural products for
					 market.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-105 - Farm Implement

Current through June 25, 2024
Farm Implement means a complete unit that performs a
					 specialized mechanical function and which is identifiable as a specific piece
					 of equipment that is ordinary and customarily used on a farm. The trade term
					 whole goods is not synonymous with the tax term farm
					 implements.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-106 - Exemptions

Current through June 25, 2024
Farm Tractor is limited to self-propelled equipment which
					 performs no farm function within itself other than to move, draw or furnish
					 power to other implements which may be attached. The term farm tractor does not
					 include self-powered units which perform specialized functions such as
					 combines, cotton pickers, hay balers, sprayers, dusters and stationary power
					 units.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-107

Current through June 25, 2024
Livestock is defined to mean horses, cattle, swine, sheep,
					 goats, mules, donkeys, poultry, and ratite. All other animals usually found on
					 farms that are raised for commercial profit or commercial uses are also
					 considered livestock. Livestock does not include dogs, cats, or any other
					 domestic animals kept as pets.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-108

Current through June 25, 2024
A professional logger is a person, corporation, limited
					 liability company or other entity, or an agent thereof, who possesses a
					 professional logger's permit issued by the Mississippi Department of
					 Revenue.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-110 - Cotton Gins

Current through June 25, 2024
1. Sales and
				  Barter. The exchange of cottonseed meal and hulls for cottonseed is considered
				  an exempt sale of livestock feed. Sales of any other property, unless
				  specifically exempt, are taxable at the regular retail rate of tax.
2. Purchases. Sales or purchases of machinery
				  and machine parts which are to be used directly in the ginning process are
				  taxable at the special 1 1/2 % rate of tax. Forklift trucks used directly in
				  the ginning process are considered to be manufacturing machinery. Charges for
				  electric power or other fuels for operation of cotton gins are taxable at the
				  special industrial rate of 1 1/2 %. Bagging and ties for baling cotton are
				  exempt from sales or use tax. Other purchases of materials and services are
				  taxable at the regular retail rate of tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-111 - Cotton Compresses

Current through June 25, 2024
1. The regular
				  retail rate of sales tax applies on the following income accounts of cotton
				  compresses (only if service is performed at cotton compresses and is not a pass
				  through charge from cotton gins): compression, flat delivery, storage,
				  weighing, lining, sampling, patching, branding or markings handling, cotton
				  sold for charges and insurance. If the insurance charge is shown, then the
				  corresponding insurance expense is a deductible item.
2. The following income accounts are exempt
				  from sales tax: bagging, band, loose cotton and sweepings, patches and
				  financial income such as interest on investments. Charges made directly to
				  agencies of the United States Government or the State of Mississippi for
				  storage of property owned by them may also be excluded from taxable gross
				  income.
3. Purchases of permanent
				  bale tags by cotton compresses are exempt from sales tax. Purchases of marking
				  figures and strips, rivets and twine are likewise exempt when used as bagging
				  and ties. Purchases of electric power, fuel, manufacturing machinery, repairs
				  and parts (band cutters, band slicers, band rollers, lift trucks, riveting
				  machines and other processing machines) used directly in the processing
				  operation are taxable at the special 1 1/2 % rate of sales or use
				  tax.
4. Purchases of all other
				  equipment and supplies (building materials, car door openers, car loaders,
				  conveyors, cotton hooks, fire extinguishes, hand trucks, janitorial supplies,
				  office supplies, cotton receipts, sampling machines, scales, trailers, oil,
				  graphite, etc.) are taxable at the regular retail rate of sales or use
				  tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-201

Current through June 25, 2024
Sales of farm tractors to farmers for agricultural
					 purposes are taxable at the reduced rate of 11/2%. Sales of tractors to anyone
					 other than a farmer are taxable at the regular retail rate of tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-202

Current through June 25, 2024
The sales of farm implements to farmers for use directly
					 in the production of poultry, ratite, domesticated fish as defined in Miss.
					 Code Ann. Section
					 69-7-501,
					 livestock, livestock products, agricultural crops or ornamental plant crops or
					 used for other agricultural purposes when used on the farm are taxable at the
					 reduced rate of 11/2%.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-203

Current through June 25, 2024
Parts and labor used to maintain and/or repair farm
					 tractors or farm implements which would be taxed at the reduced rate of 11/2%
					 are also subject to the reduced rate of 11/2%.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-204

Current through June 25, 2024
Sales of three wheelers, four wheelers or other
					 all-terrain vehicles (ATVs) are taxable at the regular retail rate unless the
					 unit has a power takeoff and such power take-off is used to power an attached
					 piece of farm machinery and is used exclusively for agricultural purposes. If
					 the unit meets these requirements and is approved by the Commissioner, then it
					 will be subject to tax as a self-propelled farm implement.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-205

Current through June 25, 2024
All purchases of tools, supplies, machinery and equipment
					 which are bought for use in operation of farm implement businesses and not for
					 resale, or which do not become an integral part of equipment being repaired are
					 taxable at the regular rate of sales or use tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-207

Current through June 25, 2024
Farm implements that qualify for the reduced 11/2% rate of
					 tax when sold to farmers for agricultural purposes include, but are not limited
					 to:
1. Bush hogs
2. Combines
3. Combine headers
4. Cotton pickers
5. Dozers
6. Track hoes
7. Fertilizer spreaders
8. Self-propelled sprayers
9. Cotton trailers - used only in the field
				  (not tagged for highway use)
10.
				  Above ground irrigation equipment including center pivot systems, pumps, motors
				  and pipe
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-208

Current through June 25, 2024
Items that do not qualify for the reduced 11/2% rate of
					 tax when sold to farmers include, but are not limited to:
1. Garden Tractor
2. Rotary Tiller
3. Power Saw
4. Lawn Mower
5. String Trimmer
6. Storage Bin which provides no function
				  other than storage
7. Hand Tools
8. Manual Posthole Digger
9. Trailers for Highway use or any
				  other vehicles which require a tag
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-209

Current through June 25, 2024
The 11/2% rate of tax also applies to sales to
					 professional loggers on all equipment used in logging, pulpwood operations or
					 tree farming which is either self-propelled or which is mounted so that it is
					 permanently attached to other equipment which is self-propelled or permanently
					 attached to other equipment drawn by a vehicle which is self-propelled. Parts
					 and labor used to maintain and/or repair such equipment are also subject to the
					 reduced rate of 11/2%. Loggers have to be certified according to Sustainable
					 Forestry Initiative guidelines in order to qualify for the professional
					 logger's permit.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-210

Current through June 25, 2024
Equipment and parts that qualify for the reduced 11/2%
					 rate of tax when sold to loggers include, but are not limited to:
1. Cutter
2. Chipper
3. Mulcher
4. Skidder
5. Forwarder
6. Loader and/or bucking saw attachment
7. Delimber (powered or
				  non-powered)
8. Cables and
				  chockers used on dozers and skidders
9. Equipment mounted on trucks or trailers
				  used directly in logging
10. Dozer
				  used to pull trucks, make roads, and site preparation for planting
11. Hydraulic fluid, Freon, oil, grease and
				  filters used in the above equipment
12. Tires and repair parts for the above
				  equipment
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-211

Current through June 25, 2024
Items sold to loggers that do not qualify for the reduced
					 11/2% rate of tax include, but are not limited to:
1. Trucks
2. Trailers
3. Hand held power saws (chain saws)
4. Welding machines
5. Generator
6. Air compressors
7. Pressure washers
8. Hand tools
9. Equipment used to repair or maintain
				  logging equipment
10. Tires and
				  other parts used on trailers and trucks
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-212

Current through June 25, 2024
Sales of aerators to domestic fish farmers for use in the
					 raising of domesticated fish as defined in Miss. Code Ann. Section
					 69-7-501
					 are taxed at the reduced 11/2% rate.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-213

Current through June 25, 2024
Sales of materials to a dairy producer used in the repair,
					 renovation, addition to, expansion and/or improvement of buildings and related
					 facilities used by a dairy producer will be taxed at the rate of
					 31/2%.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-301

Current through June 25, 2024
Any person purchasing at the reduced 11/2% rate of sales
					 tax farm tractors and farm implements and/or parts and labor used in the
					 maintenance or repair of farm tractors and/or farm implements is required to
					 sign an affidavit attesting to the fact that they meet the requirements for the
					 reduced rate of tax. The Affidavit of Farmer Purchasing Tractors, Farm
					 Implements and/or Parts and Labor can be found on the Department's
					 website.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-302

Current through June 25, 2024
Vendors can accept this affidavit as evidence that the
					 farmer qualifies for the reduced rate. This affidavit expires annually. Once
					 the affidavit expires, vendors must obtain a new one to ensure the farmer is
					 still eligible for the reduced rate.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-303

Current through June 25, 2024
In any case of misuse of the affidavit, the difference in
					 the reduced rate of tax and the regular retail rate will be due to the
					 Department of Revenue along with the applicable rate of interest per month,
					 which will be from the date of purchase until the deficiency is paid. When it
					 is determined by the Commissioner that there has been intentional disregard of
					 the law or an intent to defraud, there will also be added a fifty percent (50%)
					 penalty to the deficiency.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-401

Current through June 25, 2024
When a trade-in is taken as part payment, the tax applies
					 on the difference received between the selling price and the amount allowed for
					 a trade-in. A trade-in is limited to property of the same kind and character as
					 that normally carried in inventory for sale.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-402

Current through June 25, 2024
When a sale is made involving different rates of tax, the
					 amount allowed for a trade-in should be deducted from the selling price of
					 property taxed at the same rate as the trade-in item.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 08 - Agriculture › Chapter 02 - Agricultural › Section 35-4-08-02-403

Current through June 25, 2024
When an item subject to the regular retail rate such as a
					 trailer for highway use is traded as part payment on a tractor or other item
					 subject to the reduced 11/2% rate, the net difference is taxable at the reduced
					 11/2% rate and the subsequent sale of the trailer for highway use is taxable at
					 the regular retail rate.