35 Miss. Code. R. 4-08-02-209
The one and one-half percent (11/2%) rate of tax also applies to sales to professional loggers of all equipment used in logging, pulpwood operations, or tree farming which is either self-propelled or which is mounted so that it is permanently attached to other equipment which is self-propelled or attached to other equipment drawn by a vehicle which is self-propelled. Parts and labor used to maintain and/or repair such equipment are also subject to the reduced rate of one and one-half percent (11/2%). Loggers must be certified according to Sustainable Forestry Initiative guidelines in order to qualify for the professional logger's permit.
Notes
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