35 Miss. Code. R. 4-08-02-207

Farm implements that qualify for the reduced one and one-half percent (11/2%) rate of tax when sold to farmers for agricultural purposes include, but are not limited to:

1. Bush hogs;

2. Combines;

3. Combine headers;

4. Cotton pickers;

5. Dozers;

6. Track hoes;

7. Fertilizer spreaders;

8. Self-propelled sprayers;

9. Cotton trailers - used only in the field (not tagged for highway use); and

10. Above-ground irrigation equipment including center pivot systems, pumps, motors, and pipes.

Notes

35 Miss. Code. R. 4-08-02-207

Adopted 4/1/2018 Amended 3/31/2025