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 35-4-09-03-204
Universal Citation: MS Code of Rules 35-4-09-03-204
Current through September 24, 2024
Raw materials (water) and processing chemicals (ammonia) used in manufacturing ice are exempt from tax pursuant to Miss. Code Ann. Section 27-65-101(b). Water must be separately metered from any other usage.
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