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 35-4-07-03-208

Current through September 24, 2024

"Manufacturing" begins at the point where the raw materials are transferred to the actual processing operation from storage or stockpile at the plant, and ends when the manufactured product leaves the assembly line for storage or shipment, and includes the processing of the by-product or waste materials to avoid air and water pollution.

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