AN ACT TO AMEND SECTION 27-65-103, MISSISSIPPI CODE OF 1972, TO EXEMPT FROM SALES TAXATION RETAIL SALES OF LIME USED FOR AGRICULTURAL PURPOSES; TO AMEND SECTION 27-65-17, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT RETAIL SALES OF FENCING MATERIALS FOR THE CONTAINMENT OF LIVESTOCK SHALL BE TAXED AT THE RATE OF 1.5% WHEN MADE TO COMMERCIAL FARMERS; AND FOR RELATED PURPOSES.
Statutes affected: As Introduced: 27-65-103, 27-65-17