6 Miss. Code. R. 1-16.9

Current through December 10, 2024

Rule 6-1-16.9 - Sales and Use Tax Reduced Rates

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

6 Miss. Code. R. 1-16.9

Miss. Code Ann. § 57-89-1 et seq. (Rev. 2014)

Amended 10/19/2016