Bill > SB3000

This bill amends Section 27-65-107 of the Mississippi Code to exempt sales of water used for agricultural purposes from state sales tax. Specifically, the bill adds "water" to an existing provision that already exempts sales of electricity, fuel, and other utilities to producers or processors engaged in agricultural activities. The exemption applies to water used directly in the production of various agricultural products, including poultry, livestock, domesticated fish, commercial horticulture, and for farm crop irrigation. This means that farmers and agricultural producers will no longer have to pay sales tax when purchasing water for their agricultural operations. The bill is designed to reduce the financial burden on agricultural businesses by eliminating this tax, which could help support and potentially lower the costs of agricultural production in Mississippi. The exemption will take effect on July 1, 2025, giving businesses time to prepare for the change in tax treatment.

Budget and Finance

https://billstatus.ls.state.ms.us/2025/pdf/history/SB/SB3000.xml