35 Miss. Code. R. 4-07-03-503
Current through December 10, 2024
Purchases of machinery, tools or repair parts or replacements, fuel or supplies used directly in manufacturing, converting, or repairing ships of three thousand (3,000) tons load displacement and over are exempt from sales or use tax. However, purchases of office and plant supplies or other equipment not directly used on the ship being built, converted, or repaired are subject to the regular retail rate of sales or use tax.
35 Miss. Code. R. 4-07-03-503