Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 11 - Transportation
Chapter 01 - Railroad Companies
Section 35-4-11-01-101
Universal Citation: MS Code of Rules 35-4-11-01-101
Current through September 24, 2024
The following purchases by railroad companies are classified according to the applicable sales or use tax due:
1. Exempt
a. Locomotives and rail rolling stock,
including all units that move on rails and materials for their
repair.
b. Locomotive
fuel
c. Locomotive water
d. Sales of electricity, current, power,
steam, coal, natural gas, liquefied petroleum gas or other fuel to operate
railroad locomotives. See Title 35 Miss. Admin. Code, Part IV, Subpart 6,
Chapter 01 concerning the Affidavit for Utility Exemption.
2. Regular retail rate
a. Supplies and materials for right of way
maintenance
3. Special 3% rate
a. Creosoting and treating of track
and bridge materials
b. Culverts,
drainpipes and ballast for use in the roadway
c. Equipment and materials for use in signals
and interlockers
d. Ties, piling,
timber and lumber, when used in track or track structures.
Disclaimer: These regulations may not be the most recent version. Mississippi may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
