MS HB4060

Exempts retail sales of lime used for agricultural purposes from Mississippi sales tax, adding it to existing exemptions for seeds, livestock feed, poultry feed, fish feed, and fertilizers

Reduces the sales tax rate on gates and fencing materials for livestock containment from 7% to 1.5% when sold to commercial farmers for agricultural purposes

Amends Section 27-65-103 and Section 27-65-17 of the Mississippi Code of 1972 to implement these agricultural tax relief measures

Takes effect July 1, 2026, and does not affect any pending tax claims, assessments, or appeals under existing sales tax laws