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 35-4-06-01-601
Purchases by utility companies are subject to tax as follows:
|
Private or Public Utilities |
Governmental Utilities |
EPA's |
|
|
Automobiles, trucks, etc. (10,000 pounds or less gross weight) |
5% |
0% |
3% |
|
Automobiles, trucks, etc. (over 10,000 pounds gross weight) |
3% |
0% |
1% |
|
Electricity or other fuel for use in operating the generating or distribution facility |
0% |
0% |
0% |
|
Manufacturing machinery and machine parts |
1 1/2% |
0% |
1% |
|
Motor Fuel |
0% |
0% |
0% |
|
Office furniture and equipment |
Regular retail rate |
0% |
1% |
|
Other property for use in operating the generating or distribution system |
Regular retail rate |
0% |
1% |
|
Tangible personal property and services for resale in the regular course for business |
0% |
0% |
0% |
|
Telephone, lights and water |
Regular retail rate |
0% |
Regular retail rate |
|
Tools and equipment |
Regular retail rate |
0% |
1% |
