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 35-4-07-03-402
Current through September 24, 2024
The taxpayer will be required to substantiate that any equipment purchased for purposes of pollution control does qualify for the exemption. The taxpayer must provide certification from a professional engineer that the purchases do meet the requirements of the exemption regarding the prevention, control, monitoring, or reduction of air, water, or ground water pollution or solid or hazardous waste. The certification must provide a list of the purchases and a description of the use of such purchases. Certification may include:
1. Federal law, state law or regulation requiring use of certain equipment,
2. Federal permit documentation,
3. State permit documentation,
4. Engineering report,
5. Schematic reports including project data, equipment specifications and drawings, or
6. Other.
