35 Miss. Code R. § 4-07-03-601
All manufacturers and custom processors, with certain exceptions, are required to obtain a Direct Pay Permit for purposes of reporting and paying to the State Tax Commission the sales and use tax applicable to purchases or rentals of tangible personal property, utilities, with the exception of telecommunications, and services in lieu of payment of the tax to the vendor. If the permit holder continues to remit sales tax to the vendor rather than directly to the state, the permit holder will be required to contact the vendor for a credit or refund of any overpayment resulting from this practice. This method will be required in all instances, even if the overpayment is discovered during a sales or use tax audit where an assessment of additional tax made. No refunds or overpayments will be allowed beyond the Statute of Limitations as provided for in Miss. Code Ann. Section 27-65-42. Manufacturers must file a use tax report covering all sales and use tax due on purchases and a sales tax report covering all sales to consumers.
35 Miss. Code. R. § 4-07-03-601