SB2397: Sales tax; 1.5% rate for retail sales of cattle trailers and fencing materials to farmers for agricultural purposes.

Legislative Summary

An Act To Amend Section 27-65-17, Mississippi Code Of 1972, To Provide That Retail Sales Of Fencing Materials And Cattle Trailers To Farmers For Agricultural Purposes, As Well As Parts And Labor Used To Maintain And/or Repair Such Cattle Trailers, Shall Be Taxed At A Rate Of 1.5%; And For Related Purposes.