Clarification on MS Exemption for Exported Property

The Governor of Mississippi signed a new exemption for certain tangible personal property removed from the state and used for the first time in another state. The property must be sold by a manufacturer or custom processor, but either the purchaser or the manufacturer may arrange for shipment. The statute specifies that prior to shipment, the purchaser may receive instruction or training related to the property or inspect the purchased property without triggering a Mississippi tax liability.