35 Miss. Code R. § 4-04-09-103
Amounts included in the sale of a manufactured home for "set up charges" are taxed at the same rate as the manufactured home. These charges are limited to the site built supporting parts upon which the manufactured home is placed. It includes all exterior materials required to physically screen or shield such supports including skirting and basic entry steps required for exterior doors. Charges by the manufactured home dealer to run the utilities to the site where the manufactured home will be set up are taxable at the 7% rate of tax. This includes running the utilities to the site and installing the electrical pole and or the water meter. The manufactured home dealer should provide their sales tax account number to the utility company, plumber or electrician to purchase these services exempt for resale.
35 Miss. Code. R. § 4-04-09-103