AN ACT TO AMEND SECTIONS 27-65-17 AND 27-65-103, MISSISSIPPI CODE OF 1972, TO EXEMPT FROM THE STATE SALES TAX RETAIL SALES OF CERTAIN AGRICULTURAL AND LOGGING ITEMS FORMERLY TAXED AT THE RATE OF 1.5%; TO EXEMPT FROM THE STATE SALES TAX RETAIL SALES OF LIVESTOCK FENCING MATERIALS AND AGRICULTURAL LIME, WHEN MADE TO COMMERCIAL FARMERS FOR AGRICULTURAL PURPOSES; TO DIRECT THE DEPARTMENT OF REVENUE TO ESTABLISH AN APPLICATION PROCESS FOR A COMMERCIAL FARMER'S PERMIT TO BE ISSUED; AND FOR RELATED PURPOSES.

Statutes affected:
As Introduced: 27-65-17, 27-65-103