Manufacturers and industrial processors with facilities located in Mississippi, may be eligible for a utility tax exemption. Mississippi offers an exemption from state and local sales tax on the purchase of electricity, natural gas, and water used in qualifying production activities. This tax exemption is authorized by Miss. Code Ann. § 27-65-107.

Exemption Language of Miss. Code Ann. § 27-65-107

"Sales of electricity, current, power, steam, coal, natural gas, liquefied petroleum gas or other fuel to a manufacturer, customer processor…" are exempt from sales tax."

Utility Study Requirement for Exemption Qualification

Mississippi does not have a standard utility tax study requirement. Please contact us for more information regarding the requirements for claiming the exemption in Mississippi.

Mississippi Statute of Limitations on Tax Refund

3 years

State Sales Tax Rate: 7%

Average Local Sales Tax Rate: 7%

Helpful Resources

Mississippi Utility Exemption Certificate: Affidavit for Utility Exemption

Mississippi Utility Exemption Statute/Rule: Miss. Code Ann. § 27-65-107

Mississippi Claim Form for Tax Refund: N/A