35 Miss. Code R. § 4-10-01-401
A 31/2% tax is levied on the gross proceeds or gross receipts from the sale of any tangible personal property that becomes a component part of any floating structure, or on the performance of any construction activity upon any floating structure (not limited to casinos). These floating structures are located within the waters of the State of Mississippi and are normally moored and not normally engaged in the business of transporting people or property. This tax does not apply to tangible personal property that does not become a component part of the structure. If one contractor is doing both land-based and floating structure construction, this tax may be paid by the contractor; otherwise, the owner of floating structure is responsible for the tax. The owner of a floating structure subject to the 31/2% tax will be issued a Casino Construction Project Certificate. The owner will provide the CCPC number to the prime contractors and sub-contractors performing work on the structure. This will allow the component materials and parts used in the construction activities to be purchased exempt from sales tax.
35 Miss. Code. R. § 4-10-01-401