Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 08 - Agriculture
Chapter 02 - Agricultural
Section 35-4-08-02-201
Universal Citation: MS Code of Rules 35-4-08-02-201
Current through September 24, 2024
Sales of farm tractors to farmers for agricultural purposes are taxable at the reduced rate of 11/2%. Sales of tractors to anyone other than a farmer are taxable at the regular retail rate of tax.
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