Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 06 - Utilities
Chapter 01 - Electric Power, Light, Gas and Other Fuel Distributors
Section 35-4-06-01-305
Universal Citation: MS Code of Rules 35-4-06-01-305
Current through September 24, 2024
Pursuant to Miss. Code Ann. Sections 27-65-107(g) and (h) the exemption also applies to agricultural use which includes the sale of fuels to or used directly in:
1. Commercial fishermen
2. Shrimper or oystermen
3. The production of poultry or poultry products
4. The production of livestock and livestock products
5. The production of domesticated fish and domesticated fish products
6. The production of marine aquaculture products
7. The production of plants or food by commercial horticulturists
8. The processing of milk and milk products
9. The processing of poultry and livestock feed
10. The irrigation of farm crops.
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
