Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 08 - Agriculture
Chapter 02 - Agricultural
Section 35-4-08-02-210
Universal Citation: MS Code of Rules 35-4-08-02-210
Current through September 24, 2024
Equipment and parts that qualify for the reduced 11/2% rate of tax when sold to loggers include, but are not limited to:
1. Cutter
2. Chipper
3. Mulcher
4. Skidder
5. Forwarder
6. Loader and/or bucking saw attachment
7. Delimber (powered or non-powered)
8. Cables and chockers used on dozers and skidders
9. Equipment mounted on trucks or trailers used directly in logging
10. Dozer used to pull trucks, make roads, and site preparation for planting
11. Hydraulic fluid, Freon, oil, grease and filters used in the above equipment
12. Tires and repair parts for the above equipment
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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