35 Miss. Code. R. 4-08-01-105
Sales of electricity, gas and other fuels to commercial horticulturists for use on a farm or in a greenhouse for growing vegetables or ornamental plants are exempt from sales tax. See Title 35 Miss. Admin. Code, Part IV, Subpart 6, Chapter 01 concerning the Affidavit for Utility Exemption. Such sales to non-producers selling vegetables and cut flowers are taxable at the regular retail rate of tax.
Notes
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