35 Miss. Code R. § 4-07-03-201
Current through June 25, 2024
A "manufacturer" is defined as a person who is exclusively or predominately engaged in the business of fabricating, compounding or creating from his own raw materials or ingredients any tangible personal property by the application of skill and labor, either by hand or through the use of machinery, for sale or rental through the regular channels of trade.
35 Miss. Code. R. § 4-07-03-201