35 Miss. Code. R. 4-06-01-601
Purchases by utility companies are subject to tax as follows:
Private or Public Utilities | Governmental Utilities | EPA's | |
Automobiles, trucks, etc. (10,000 pounds or less gross weight) | 5% | 0% | 3% |
Automobiles, trucks, etc. (over 10,000 pounds gross weight) | 3% | 0% | 1% |
Electricity or other fuel for use in operating the generating or distribution facility | 0% | 0% | 0% |
Manufacturing machinery and machine parts | 1 1/2% | 0% | 1% |
Motor Fuel | 0% | 0% | 0% |
Office furniture and equipment | Regular retail rate | 0% | 1% |
Other property for use in operating the generating or distribution system | Regular retail rate | 0% | 1% |
Tangible personal property and services for resale in the regular course for business | 0% | 0% | 0% |
Telephone, lights and water | Regular retail rate | 0% | Regular retail rate |
Tools and equipment | Regular retail rate | 0% | 1% |
35 Miss. Code. R. 4-06-01-601