Gross proceeds of sales by persons engaging in the printing business are taxable at the regular retail rate of tax on the total charge with the following exceptions:
1. Sales of printed matter or printing services to licensed dealers for resale at retail in the regular course of business are exempt from sales tax. 2. Where stamped envelopes or post cards are purchased and printed for the customers, the amount of the postage may be deducted from the total charge. 3. Sales of daily or weekly newspapers and periodicals or publications of scientific, literary or educational organizations which are exempt from Federal income taxation under Section 501(c)(3) of the Internal Revenue Code of 1954 as it existed as of March 31, 1975, are exempt from sales tax. 4. Printed products that are delivered outside of this state are exempt from sales tax. 35 Miss. Code. R. § 4-04-05-102