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 35-4-07-03-401

Purchases of pollution control equipment by manufacturers and custom processors are exempt from sales or use tax. The term "pollution control equipment" means equipment, devices, machinery, or systems used or acquired to prevent, control, monitor or reduce air, water, or ground water pollution, or solid or hazardous waste as required by federal or state law or regulation. The use of pollution control equipment for other purposes would not result in the exemption being disallowed.