Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 07 - Manufacturing and Production
Chapter 02 - Custom Creosoting and Treating, Planing and Sawing and Custom Meat Processing
Section 35-4-07-02-100

Gross income received from custom creosoting and treating, custom planing, custom sawing and custom meat processing is taxable at the regular retail rate of sales tax. Gross taxable income includes all charges connected with the service. Services performed for a licensed retailer upon merchandise for resale in the regular line of his business are exempt from sales tax. Charges for custom creosoting and treating of track materials and the sale of track materials to a railroad whose rates are fixed by the I.C.C. are taxable at the 3% special rate of tax.