35 Miss. Code. R. 4-10-01-201
Current through December 10, 2024
A contractor, except for drilling contractors, taxable under Miss. Code Ann. Section 27-65-21 must 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