MS SB2319

Amends Section 27-65-17, Mississippi Code of 1972, to clarify the definition of logging equipment eligible for reduced sales tax rates.

Applies the 1.5% reduced sales tax rate to equipment used in logging, pulpwood operations, or tree farming that is either self-propelled or permanently mounted/attached to self-propelled equipment.

Requires purchasers to be "professional loggers" who possess a professional logger's permit issued by the Department of Revenue and must present the permit at time of purchase.

Department of Revenue must establish an application process for professional logger permits, including a requirement that applicants submit documentation verifying certification according to Sustainable Forestry Initiative guidelines.

Takes effect upon passage.