Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 07 - Manufacturing and Production
Chapter 03 - Manufacturers and Custom Processors
Section 35-4-07-03-101

Universal Citation: MS Code of Rules 35-4-07-03-101
Current through September 24, 2024

Mississippi sales tax law provides for a reduced rate and certain exemptions for manufacturers and custom processors. The reduced rate of 11/2% applies to the sale or rental of manufacturing machinery and machine parts that are used directly in the manufacturing process. Manufacturers and custom processors are also eligible for an exemption on purchases of electricity and natural gas used in the manufacturing process, as provided either by Miss. Code Ann. Section 27-65-107(f) or 27-65-111(n) when used in an engine. Sales of raw materials, catalysts, processing chemicals, welding gases or other industrial gases to a manufacturer for use directly in manufacturing or processing a product for sale or rental are exempt.

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