Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 08 - Agriculture
Chapter 02 - Agricultural
Section 35-4-08-02-207
Universal Citation: MS Code of Rules 35-4-08-02-207
Current through September 24, 2024
Farm implements that qualify for the reduced 11/2% rate of tax when sold to farmers for agricultural purposes include, but are not limited to:
1. Bush hogs
2. Combines
3. Combine headers
4. Cotton pickers
5. Dozers
6. Track hoes
7. Fertilizer spreaders
8. Self-propelled sprayers
9. Cotton trailers - used only in the field (not tagged for highway use)
10. Above ground irrigation equipment including center pivot systems, pumps, motors and pipe
Disclaimer: These regulations may not be the most recent version. Mississippi may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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