Mississippi Administrative Code
Title 6 - Economic Development
Part 1 - Financial Resources
Chapter 16 - The Mississippi Motion Picture Production Incentive Program
Rule 6-1-16.9 - Sales and Use Tax Reduced Rates
Current through September 24, 2024
In addition to the Mississippi Motion Picture Incentive Program, Mississippi offers a sales and use tax reduction on eligible rentals/purchases to encourage film production in the state. Production equipment and machinery used directly in the filming and/or editing of a project may be taxed at the reduced rate of 1.5%, as stated in Miss. Code Ann. Section 27-65-11 and Section 27-65-17. The following production equipment is eligible for this reduced rate:
A. Audio equipment
B. Camera equipment
C. Editing equipment
D. Lighting equipment
E. Projection equipment
F. Sound equipment
G. Computer equipment used for animation, editing, or special effects
Miss. Code Ann. § 57-89-1 et seq. (Rev. 2014)
