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 35-4-07-03-408
Universal Citation: MS Code of Rules 35-4-07-03-408
Current through September 24, 2024
Rental or lease of machinery and other tangible personal property by a manufacturer is taxed at the same rates as sales of the same property except manufacturing machinery rented to a manufacturer or custom processor for use in the manufacture of wood containers for sale is exempt from tax.
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