35 Miss. Code. R. 4-07-03-402

The taxpayer will be required to substantiate that any equipment purchased for purposes of pollution control does qualify for the exemption. The taxpayer must provide certification from a professional engineer that the purchases do meet the requirements of the exemption regarding the prevention, control, monitoring, or reduction of air, water, or ground water pollution or solid or hazardous waste. The certification must provide a list of the purchases and a description of the use of such purchases. Certification may include:

1. Federal law, state law or regulation requiring use of certain equipment,

2. Federal permit documentation,

3. State permit documentation,

4. Engineering report,

5. Schematic reports including project data, equipment specifications and drawings, or

6. Other.

Notes

35 Miss. Code. R. 4-07-03-402

Amended 8/23/2015 Amended 5/27/2017 Amended 8/26/2024