Mississippi DOR Proposes Amending Sales Tax Rule for Manufacturers, Custom Processors

The Mississippi Department of Revenue (DOR) proposed amending regulations concerning manufacturers and custom processors for sales and use tax purposes. The proposed rule includes: 1) a new provision stating that freight charges are subject to use tax regardless of how they are billed or paid; 2) addressing the reduced tax rate applicable to qualifying manufacturing machinery transactions; and 3) reflecting the state’s recent Supreme Court ruling. Comments on the proposed regulations are due June 27, 2026. [Miss. Dep’t of Revenue, Proposed Reg. 35.IV.7.03, 06/02/26 Miss. Admin. Bull.]