MS SB2993

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

Extends the existing exemption for electricity, fuel, and other utilities used in agricultural production (poultry, livestock, fish, crops, and milk processing) to include water used for irrigation of farm crops.

The exemption applies to sales of water to producers or processors for direct use in agricultural production activities.

Takes effect July 1, 2024.