35 Miss. Code R. § 4-10-01-201
Current through June 25, 2024
A contractor, other than an oil or a gas well driller, taxable under Miss. Code Ann. Section 27-65-21 shall apply to the Commissioner for a Material Purchase Certificate (MPC) identifying the specific contract before work is begun. Contracts for residential construction are not taxable under Miss. Code Ann. Section 27-65-21 and do not qualify for an MPC.
35 Miss. Code. R. § 4-10-01-201