35 Miss. Code. R. 4-08-02-301
Any person purchasing farm tractors, farm implements, and/or parts and labor used in the maintenance or repair of farm tractors and/or farm implements at the reduced one and one-half percent (11/2%) rate of sales tax is required to sign an affidavit attesting to the fact that they meet the requirements for the reduced rate of tax or provide their Commercial Farmer Permit. The Commercial Farmer's Affidavit can be found on the Department's website.
Notes
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