Bill > SB2272

This bill amends Mississippi law to exempt certain agricultural and logging items from the state sales tax, specifically removing a previously taxed rate of 1.5% on farm tractors and parts, as well as various farm implements and logging equipment. It also introduces new exemptions for retail sales of livestock fencing materials and agricultural lime when purchased by commercial farmers, who will need to obtain a special permit from the Department of Revenue to qualify for these exemptions. The bill also clarifies that the Department of Revenue will establish an application process for these commercial farmer permits, similar to the existing process for professional logger permits.

Budget and Finance

https://billstatus.ls.state.ms.us/2026/pdf/history/SB/SB2272.xml