Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 09 - Food and Beverage
Chapter 03 - Ice Sales and Ice Manufacturers
Section 35-4-09-03-202
Universal Citation: MS Code of Rules 35-4-09-03-202
Current through September 24, 2024
Owners of self-contained ice manufacturing/dispensing houses will not be issued a direct pay permit. The ice house owner may apply to the Department for a letter authorizing water utility companies to sell water used as a raw material exempt from sales tax and authorizing electricity utility companies to sell electricity used in the ice house exempt.
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