Sales and Use Tax Notices and Advisories

The Mississippi Department of Revenue has issued the following Sales and Use Tax Notices:

• Agricultural and Farm Supply Dealers - July 1, 1998 - Explains the sales tax exemption of the gross proceeds of sales of certain medications used in the production and growing of fish, livestock and poultry
  
• Aircraft Repair and Service Facilities - July 14, 2006 - The repairing and servicing of aircraft, Miss Code Ann. § 27-65-23, was removed from the sales tax law effective July 1, 2006
  
• Apartments and Condominiums - January 11, 2008 - Identifies apartments and condominiums as nonresidential for purposes of the 3.5% Contractor's Tax
  
• Cash for Clunkers - July 22, 2009 - Concerning the trade-in allowance that the customer receives from the dealer
  
• Charitable Fund Raising Events - June 22, 2005 - Provides information on the taxability of charitable fund raising events
• Churches, exempt utilities June 1, 2012 Provides information to churches concerning sales tax exemption for certain utilities. Affidavit
• Churches, notice to utility companies June 1 ,2012 Provides utility companies information concerning sales tax exemption.
  
• College and University Student Meals - May 20, 2009 - Exemption from sales tax for meals meeting certain requirements
  
• County Tax Collectors - March 13, 2003 - Purchasing a truck-tractor or semitrailer from a dealer
  
• Direct Pay Permit Holders - October 20, 2005 - Direct pay permits must be used to purchase utilities
  
• Farmers and Dealers of Farm Tractors and Farm Implements - September 24, 2009 - Reduced 1.5% tax rate on sales of farm tractors, farm implements and parts and labor used to maintain and/or repair them when sold for agricultural purposes
• Livestock Feed Dealers - September 22, 2010 - Further defines livestock and the resulting tax implications.
• Loggers and Vendors Selling to Loggers - June 25, 2009 - Provides for a reduced 1.5% tax rate on sales to professional loggers of equipment used in logging, pulpwood operations or tree farming, and parts and labor used to maintain and/or repair such equipment meeting certain guidelines
  
• Motor Vehicles for Out of State Use - April 1, 2007 - Summarizes the tax law regarding the sale of Motor Vehicles and addresses a common scheme to avoid payment of the 5% sales tax.
• Motorcycle/ATV Trauma Care Fee - July 1, 2008 - $50 fee on the retail sales of ATVs and motorcyles
• Pet Breeders- May 19, 2011--Provides guidance to pet breeders regarding their requirement to collect sales tax.
• Sales Tax Holiday - June 3, 2009 - Sales Tax Holiday begins on the last Friday in July and ends at midnight the following Saturday for certain articles of clothing and footwear
  
• Sand, Gravel, Dirt, Mineral or Natural Resource Products Producer - July 14, 2006 - Addresses the removal of the production tax from the sales tax code
• Special City/County Tax 2% Discount - March 20, 2013 - 2% discount for special city and county taxes not exceeding $50.
• Telecommunications Services - August 1, 2002 - Changes relating to the federal "Mobile Telecommunications Sourcing Act"
  
• Tobacco Buy Down Programs and Coupons - June 24, 2008 - Amendments to Miss Code Ann. §27-65-3 expanding the definition of gross proceeds of sales
  
• Utilities (Regarding Direct Pay Permit) - October 27, 2005 - Direct pay permits must be used to purchase utilities
  
• Waste Tire Disposal Fee - June 15, 2004 - The Waste Tire Disposal Fee is imposed on any person engaging in the business of making wholesale sales of new tires to retailers within the state