The CPA performing the audit may not include an expenditure in the rebate amount unless the MPPC has provided a receipt of payment or other evidence that the expenditure has been paid by the MPPC and was expended in Mississippi. Please see the most current Mississippi Tax Incentives, Exemptions and Credit Book at https://www.dor.ms.gov/Pages/Business-Incentive.aspx.
35 Miss. Code. R. 10-09-605