Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 08 - Agriculture
Chapter 02 - Agricultural
Section 35-4-08-02-301

Any person purchasing at the reduced 11/2% rate of sales tax farm tractors and farm implements and/or parts and labor used in the maintenance or repair of farm tractors and/or farm implements is required to sign an affidavit attesting to the fact that they meet the requirements for the reduced rate of tax. The Affidavit of Farmer Purchasing Tractors, Farm Implements and/or Parts and Labor can be found on the Department's website.