35 Miss. Code. R. 4-04-02-104
Purchases of manufacturing machinery, machine parts or hand tools by manufacturers of monuments and marble products are taxable at the 11/2%; special rate of sales or use tax. Purchases of raw materials to become a component part of the finished product for sale, industrial chemicals for use in the manufacturing process and lumber for use in crating monuments for shipment are exempt from sales or use tax.
Notes
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