The Department of Revenue will issue a letter ruling authorizing an entity's exemption when requested to do so by the exempt entity. The entity should make its request in writing. The Department may require the entity to furnish a copy of its charter, articles of incorporation, letter from the Internal Revenue Service documenting its tax-exempt status and any other information that may help in determining if the entity is eligible for sales tax exempt status. The letter ruling may be used to provide to vendors who request such documentation. The Department does not issue tax exempt numbers.
35 Miss. Code. R. 4-03-07-101