35 Miss. Code. R. 4-01-01-301
Current through October 31, 2024
The Commissioner requires all manufacturers and custom processors, with certain exceptions, to obtain a direct pay permit for purposes of accruing and paying the applicable sales and use tax due on all purchases of tangible personal property, utilities and services directly to the state in lieu of payment of the tax to the vendor.
35 Miss. Code. R. 4-01-01-301