MS SB2967

Amends Mississippi Code Section 27-65-107 to add water to the list of items exempt from state sales tax when sold for agricultural purposes.

Exemption applies to sales of water to producers or processors for use directly in agricultural activities including irrigation of farm crops, production of livestock, poultry, domesticated fish, marine aquaculture products, and plants or food by commercial horticulturists.

Water exemption is added alongside existing exemptions for electricity, natural gas, coal, and other fuels used for the same agricultural purposes.

Effective date is July 1, 2023.