Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 09 - Food and Beverage
Chapter 04 - Milk Products
Purchases by Producers, Pasteurizers and Manufacturers
Section 35-4-09-04-200 - Purchases by Producers, Pasteurizers and Manufacturers

Producers are liable for regular retail sales or use tax on the purchase price of all equipment, machines and supplies except on milk bottles, cartons, wax for cartons and caps which are exempt as containers for marketing agricultural products. Mechanical milking machines, milk tanks and coolers are taxed at the 3% special rate of tax. All other taxable items are taxed at the regular retail rate.