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 35-4-09-03-205
Universal Citation: MS Code of Rules 35-4-09-03-205
Current through September 24, 2024
Purchases of electrical power or other fuels used directly in the manufacturing process are exempt while manufacturing machinery or machine parts used directly in the manufacturing process are taxable at the special 11/2% rate of tax.
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