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 35-4-06-01-401
Universal Citation: MS Code of Rules 35-4-06-01-401
Current through September 24, 2024
Pursuant to Miss. Code Ann. Section 27-65-19(1)(b)(i) sales of carbon dioxide, either naturally occurring or man-made, are subject to a reduced 11/2% rate when purchased for use in a carbon dioxide enhanced oil recovery operation or for permanent storage in the ground.
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