Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 08 - Agriculture
Chapter 02 - Agricultural
Section 35-4-08-02-208
Universal Citation: MS Code of Rules 35-4-08-02-208
Current through September 24, 2024
Items that do not qualify for the reduced 11/2% rate of tax when sold to farmers include, but are not limited to:
1. Garden Tractor
2. Rotary Tiller
3. Power Saw
4. Lawn Mower
5. String Trimmer
6. Storage Bin which provides no function other than storage
7. Hand Tools
8. Manual Posthole Digger
9. Trailers for Highway use or any other vehicles which require a tag
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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