Sales tax; exempt sales of water for agricultural purposes.

SB 3000 amends Mississippi's sales tax code to exempt sales of water used for agricultural irrigation from state sales tax. This directly affects farmers and agricultural producers who purchase water for crop irrigation, reducing their operational costs. The bill adds "water" to the existing exemption list under Section 27-65-107(g), which already covers other agricultural inputs like electricity and fuel for farming operations. The legislation was introduced in 2025 but died in committee on February 26, 2025, without becoming law.