Section 35-4-10-01-505 - [Effective 12/26/2024]Items that are considered to be non-component materials include, but are not limited to, the following:
2. Building signage (channel letters, etc.);3. Cellular telephone tower additions (antennas, radio equipment, platforms, etc.);4. Conveyor systems, non-integrated;5. Digital billboard screens;9. Irrigation systems, above the ground;11. Movable bleachers or stadium seating;12. Playground equipment;13. Removable/replaceable pumps;15. Walk-in cooler/freezer;16. Water treatment clarifiers, descales and water conditioning/filtration equipment, etc, and17. Catwalks or raised walkways that are not permanently attached to real property.35 Miss. Code. R. 4-10-01-505