{"data":{"id":"us-ms/miss.-code-ann.-27-25-305","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-25-305","heading":"Miss. Code Ann. § 27-25-305","body":"There is hereby levied and assessed, and shall be collected by the commissioner, privilege taxes upon every person engaging or continuing within this state in the business of mining, severing or otherwise producing salt or causing it to be produced, for sale, profit or commercial use. The amount of such tax shall be three percent (3%) of the value of the entire production in this state.\n\nThe tax is hereby levied upon the entire production in this state regardless of the place of sale or the fact that delivery may be made to points outside the state, and the tax shall accrue at the time such salt is severed from the soil or water, and in its natural, unrefined or unprocessed state.\n\nThe tax levied hereunder shall be a lien upon all products produced within this state and such lien shall be entitled to preference over all judgments, executions, encumbrances or liens whensoever created.","path":["MS Code","Title 27"],"source_url":"https://legislature.ms.gov/","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:17Z","sha256":"abfb6a19ad1e08417a2398eb3943693259d6aed0f711943b006887a01109eb8b","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-25-303","next":"us-ms/miss.-code-ann.-27-25-307"},"notice":"GroundRules: Original legal text. Not legal advice."}