35 Miss. Code R. § 4-07-03-403
Purchases by manufacturers of raw materials which become a component part of the finished product, containers for sale with the finished product, or catalysts, chemicals or gases used directly in processing are exempt from sales or use tax. Purchases of electric power or other fuel used directly in the manufacturing process are exempt as provided by Miss. Code Ann. Section 27-65-107(f) or 27-65-111(n). Purchases of machinery or machine parts used directly in the manufacturing process are taxable at the 1 1/2% reduced rate of sales or use tax. Purchases of all other equipment, utilities and supplies (furniture, fixtures, cleaning materials, etc.) are taxable at the regular retail rate of tax. Pursuant to 27-65-21(1)(a)ii, amounts included in commercial construction contracts with manufacturers representing the sale of manufacturing machinery shall be taxed at the 1 1/2% reduced rate of tax in lieu of the 3 1/2% contractors' sales tax.
35 Miss. Code. R. § 4-07-03-403