35 Miss. Code R. § 4-01-03-107
Contractors performing contracts in excess of $75,000 must post a bond, prior to beginning construction, on any taxable contracts performed in this State unless the tax is prepaid. The bonds shall be either a job bond which guarantees payment when due of the taxes resulting from performance of a specified job or activity regardless of date of completion or a blanket bond which guarantees payment when due of the taxes resulting from performance of all jobs or activities taxable under Miss. Code Ann. Section 27-65-21 begun during the time period covered by the bond regardless of the date of completion of the job. The bond must be sufficient to cover the liability for sales, use, income, withholding and motor fuel taxes. The bond must be approved by the Commissioner. When a bond is filed, the sales tax due under Miss. Code Ann. Section 27-65-21 must be paid on a monthly basis as compensation is received.
35 Miss. Code. R. § 4-01-03-107