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

Current through December 10, 2024

Section 35-4-08-02-207

Farm implements that qualify for the reduced 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)

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

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

Adopted 4/1/2018