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 35-4-07-03-302

Manufacturing machinery does not include machinery for use in the severance of timber, sand, gravel, oil, gas, or other natural resources produced or severed from the soil or water; maintenance or repair machinery; research laboratory machinery; storage facilities warehouse machinery; equipment for protection of the plant or comfort of the personnel or other equipment and supplies of like character. Equipment used in the treatment of water by a manufacturer qualifies for the reduced rate of tax of 11/2%. Equipment used in the treatment of water by a public or private water system or sewage system is not classified as manufacturing machinery and does not qualify for the reduced rate of tax. The term "manufacturing machinery" does not include foundations or materials for their construction, nor does it include portable equipment that is not assembled and used at a fixed location.