35 Miss. Code. R. 4-07-03-408 - [Effective until 8/26/2024]

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 except manufacturing machinery rented to a manufacturer or custom processor for use in the manufacture of wood containers for sale is exempt from tax.

Notes

35 Miss. Code. R. 4-07-03-408
Amended 5/27/2017

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