Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 04 - Retail
Chapter 04 - Photographers and Film Developers
Motion Picture Making
Section 35-4-04-04-302
Universal Citation: MS Code of Rules 35-4-04-04-302
Current through September 24, 2024
Machinery and equipment used in the production of motion pictures shall be defined as manufacturing machinery subject to the special reduced rate of 11/2%. Equipment or machinery bought or leased outside of Mississippi for exclusive use on location in Mississippi will be subject to a use tax of 1/2%. Manufacturing machinery that is used in the production of a motion picture is not limited to a plant site use. Items defined as manufacturing machinery include:
1. Audio Equipment
2. Camera Equipment
3. Computer Equipment (for animation, editing or special effects)
4. Editing Equipment
5. Lighting Equipment
6. Projection Equipment
7. Sound Equipment
Disclaimer: These regulations may not be the most recent version. Mississippi may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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