35 Miss. Code. R. 4-07-03-509
Current through December 10, 2024
Rental or lease of machinery and other tangible personal property by a manufacturer is taxed at the same rates as sales of the same property. However, manufacturing machinery rented to a manufacturer or custom processor for use in the manufacture of wood containers for sale is exempt from tax.
35 Miss. Code. R. 4-07-03-509