Question about Mississippi sales tax on natural gas for manufacturing. Have client with facilities served by both Entergy (electricity) and CenterPoint (natural gas). Entergy not charging sales tax with Form 73-0003 on file. CenterPoint still charging 7% tax despite same manufacturing exemption certificate. Mississippi Code 27-65-111 should cover both utilities, right?
Mississippi sales tax on natural gas - Entergy vs Centerpoint
Natural gas exemptions can be tricky in Mississippi. Make sure the 73-0003 specifically lists "natural gas" in the exempt items. Some older forms only had electricity checked.
Also verify the gas is actually used in manufacturing process vs heating/cooling. Mississippi Revenue ruling from 2012 clarified that space heating isn't exempt even in manufacturing facilities.
I've handled several CenterPoint cases. They'll honor proper exemption certificates but require separate application for natural gas even if electricity exemption already approved. Process can take 60-90 days but refunds go back 3 years typically.