35 Miss. Code. R. 10-11-202

The Industrial Revenue Development Bonds are issued to for-profit companies and in very limited circumstances, non-profit companies will qualify. Only businesses engaged in manufacturing or processing may qualify for the tax-exempt bonds. The following businesses may qualify for taxable bonds:

1. Companies that manufacture, process, store, warehouse, assemble or distribute agricultural, mining or industrial products.
2. Research and development enterprises.
3. Offices used to manage, supervise or service a manufacturing operation
4. Any commercial enterprise.

Notes

35 Miss. Code. R. 10-11-202
Adopted 10/1/2018

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