MS SB3000

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.

Expands the existing exemption for electricity, fuel, and other utilities used in agricultural production to include water used for irrigation of farm crops and other agricultural operations.

The water exemption applies to producers or processors using water directly in poultry production, livestock production, fish farming, horticulture, milk processing, feed processing, and farm crop irrigation.

Takes effect July 1, 2025.