35 Miss. Code. R. 4-10-03-301
Current through December 10, 2024
Purchase or rentals of equipment and materials used in connection with geophysical surveying, exploring, developing, drilling, redrilling, completing, working over, producing, distributing, or testing of oil, gas, and other mineral resources shall be taxed at the rate of four and one-half percent (41/2 %).
35 Miss. Code. R. 4-10-03-301