35 Miss. Admin. Code Pt. IV, Subpt. 9, Ch. 05 — Bakeries

100 Bakeries doing primarily a wholesale business are considered as manufacturers. Bakery
activities carried on by a retailer in connection with a catering service, cafe, delicatessen
or pastry shop, are not in this manufacturing class, but are subject to the tax and any
special tax levy as applicable to food and beverage business.
101 Sales by bakeries to consumers are retail transactions taxable at the regular retail rate of
tax. Sales to other manufacturers, wholesalers or licensed retailers for resale are exempt.
102 Sales of manufacturing machinery or machine parts to bakeries for use directly and
exclusively in manufacturing bakery products are taxable at the 1½% special rate of tax.
Sales of raw materials and packaging materials used to package bakery products for sale
are exempt from tax. Sales of electric power or other fuels to bakeries for use directly in
the manufacturing process are exempt from sales tax. See Title 35 Miss. Admin. Code,
Part IV, Subpart 6, Chapter 01 concerning the Affidavit for Utility Exemption.
103 Sales of other supplies and equipment to a baker for use and consumption, such as the
following, are taxable at the regular retail rate of sales or use tax:

# 1.

Advertising materials and signs

# 2.

Bread trays

# 3.

Display equipment

# 4.

Fans and ventilating equipment

# 5.

Furniture and fixtures

# 6.

Garbage disposal equipment

# 7.

Janitorial supplies and equipment

# 8.

Office supplies and equipment

# 9.

Shelves and buns

# 10.

Trade books

# 11.

Uniforms, aprons, caps, etc.

# 12.

Utensil racks

# 13.

Vending carts and trucks

# 14.

Washroom supplies
104 Adequate records must be maintained to substantiate tax classification of sales and
purchases.
105 (Reserved)
35.IV.09.05 revised effective March 6, 2020
Sub Part 10 Construction and Oil Field