Mississippi Administrative Code Title 35 (Department of Revenue)
35 Miss. Admin. Code Pt. VI, Subpt. 1, Ch. 03 — Exemption for Livestock Feed
100 Miss. Code Ann. Section 27 -31-1(i) exempts for one (1) year all cottonseed, soybeans,
oats, rice and wheat. The Department interprets this provision to include and exempt
materials or products used to feed livestock such as cattle, oxen, sheep, goats, hogs,
horses, mules, asses, fish, and poultry. This exemption would also include other
materials or products such as corn when used as an ingredient in livestock feed.
101 (Reserved)
35.VI.1.03 revised effective September 4, 2025
Source: official text