AGO 000007866.

• Case Date: April 09, 1987
• Court: Mississippi

Mississippi Attorney General Opinions 1987. AGO 000007866. April 9, 1987DOCN 000007866DOCK 1987-125AUTH Samuel W. Keyes, Jr.DATE 19870409RQNM Joe B. MossSUBJ Taxes-ExemptionsSBCD 242TEXT Honorable Joe B. MossAttorney, Hinds CountyBoard of SupervisorsPost Office Box 686Jackson, Mississippi 39205Re: Exemption of Heavy Equipment InventoryDear Mr. Moss: Attorney General Pittman has received your request for official clarification of the previous opinion directed to you dated January 15, 1987. Specifically, your letter states the following matter for clarification: "Pursuant to our conversation of this date, please consider this as a request of the Hinds County Board of Supervisors for clarification of the previous opinion issued by your office with reference to the above captioned auction. I would specifically call your attention to the fact that my original inquiry addressed some of the equipment sold at this auction being brought in from out of state. It is my understanding that there is a difference in the treatment of in state and out of state equipment, and I would appreciate your further opinion as to this at your earliest convenience." For ease of reference, I am attaching and incorporating herein by reference a copy of the prior opinion to Honorable Joe B. Moss dated January 15, 1987. In that opinion, we construed the language of 27-35-1, 27-51-41 and 27-51-5 to exempt from all ad valorem taxes heavy duty equipment which is "on hand for sale by duly licensed dealers and/or in the hands of bona fide dealers as merchandise, provided same is not being operated upon the highways of this state". We further stated the opinion that the fact such equipment is being sold by an auctioneer does not in and of itself result in the removal of the exemption, provided the equipment otherwise qualifies. Miss. Code Ann. 27-35-1(1) (Supp. 1986) states in part: The aforesaid tax lien shall attach...upon any personal property so situated or brought...