Sales tax; 1.5% rate for retail sales of livestock fencing and trailers to commercial farmers for agricultural purposes.

An Act To Amend Section 27-65-17, Mississippi Code Of 1972, To Provide That Retail Sales Of Fencing Materials For The Containment Of Livestock, Trailers For The Transportation Of Livestock, And Parts And Labor Used To Maintain Or Repair Such Fences Or Trailers Shall Be Taxed At The Rate Of 1.5% When Made To Commercial Farmers For Agricultural Purposes; To Define "commercial Farmer" As A Person, Corporation, Limited Liability Company Or Other Entity, Or An Agent Thereof, Who Possesses A Commercial Farmer's Permit Issued By The Department Of Revenue And Who Presents The Permit To The Seller At The Time Of Purchase; And For Related Purposes.