Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 05 - Services
Chapter 05 - Public Storage Warehouse
Sec2 35-4-05-05-100 - Storage Warehouses
Section 35-4-05-05-101

A storage warehouse is a place where tangible personal property is kept and stored for a fee in the custody of a person operating a commercial business. The gross income received from such an activity is taxable at the regular retail rate of sales tax. Income received from storage and handling of perishable goods 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 that require aeration while stored in a public storage warehouse (example soybeans, wheat, rice, oats, milo, etc.).