Mississippi Agricultural Lime Tax Exemption and Livestock Fencing Sales Tax Reduction
Mississippi Legislative Events
Summary
Mississippi Governor signed HB4060 on April 6, 2026, amending Sections 27-65-103 and 27-65-17 of the Mississippi Code to exempt retail sales of agricultural lime from sales taxation and reduce the sales tax rate to 1.5% on fencing materials for livestock containment when purchased by commercial farmers. The bill passed the House 115-0 and the Senate 52-0 before conference committee.
What changed
Mississippi enacted HB4060, which modifies sales tax treatment for agricultural inputs. Section 27-65-103 now exempts retail sales of lime used for agricultural purposes from sales tax entirely. Section 27-65-17 establishes a reduced 1.5% sales tax rate on retail sales of fencing materials specifically designed for livestock containment, applicable only when sales are made to commercial farmers.\n\nAgricultural producers and commercial farmers in Mississippi will benefit from reduced tax burdens on two key inputs: agricultural lime (fully exempt) and livestock fencing materials (taxed at 1.5% instead of the standard rate). Retailers selling these products must update their systems to correctly categorize and apply the appropriate tax rates based on customer type and product use.
What to do next
- Review current sales tax procedures for agricultural inputs
- Update point-of-sale systems to reflect new 1.5% rate for qualifying livestock fencing materials
- Confirm applicability to commercial farmer customers only for livestock fencing rate
Source document (simplified)
ChangeBridge / Mississippi / HB4060 Signed by Governor HB4060 House Bill Signed by Governor 2026-04-06
Sales tax; exempt sales of lime for agricultural purposes, reduce rate on retail sales of fencing materials for containment of livestock.
An Act To Amend Section 27-65-103, Mississippi Code Of 1972, To Exempt From Sales Taxation Retail Sales Of Lime Used For Agricultural Purposes; To Amend Section 27-65-17, Mississippi Code Of 1972, To Provide That Retail Sales Of Fencing Materials For The Containment Of Livestock Shall Be Taxed At The Rate Of 1.5% When Made To Commercial Farmers; And For Related Purposes.
Bill Details
State Mississippi
Session 2026 Regular Session
Chamber House
Official Source billstatus.ls.state.ms.us/2026/pdf/history...
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Sponsors
Bill Pigott (Rep - R)
Action History
2026-04-06 Approved by Governor 2026-03-31 S Enrolled Bill Signed 2026-03-31 H Enrolled Bill Signed 2026-03-29 S Conference Report Adopted 2026-03-29 H Conference Report Adopted 2026-03-27 S Conference Report Filed 2026-03-27 H Conference Report Filed 2026-03-24 S Conferees Named Harkins,Whaley,Berry 2026-03-23 H Conferees Named Lamar,Steverson,Morgan 2026-03-19 H Decline to Concur/Invite Conf 2026-03-18 S Returned For Concurrence 2026-03-17 S Passed As Amended 2026-03-17 S Amended 2026-03-17 S Title Suff Do Pass 2026-03-04 S Referred To Finance 2026-02-26 H Transmitted To Senate 2026-02-25 H Passed 2026-02-24 H Title Suff Do Pass 2026-02-23 H Referred To Ways and Means
Votes
2026-02-25 House Passed Yea: 115 Nay: 0 2026-03-17 Senate Passed As Amended Yea: 52 Nay: 0 2026-03-29 House Conference Report Adopted Yea: 113 Nay: 2 2026-03-29 Senate Conference Report Adopted Yea: 36 Nay: 14
Committee Referrals
2026-02-23 H Ways and Means 2026-03-04 S Finance
Amendments
0000-00-00 Senate Amendment No 1 Adopted
Bill Text Versions
2026-02-23 Introduced 2026-02-26 Engrossed 2026-03-31 Enrolled Legislative data powered by LegiScan (CC BY 4.0)
Named provisions
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