35 Miss. Code R. § 4-12-01-100
Optometrists and ophthalmologists primarily rendering professional services are not construed as retailers by the Sales Tax Law, but are regarded as the users or consumers of all tangible personal property purchased either to be consumed or used by them or delivered to their customers in connection with the professional services rendered. Optometrists and ophthalmologists who manufacture glasses pursuant to their own examinations and prescriptions are also considered the users of all ophthalmic goods and related products purchased and are treated the same as non-manufacturing optometrists or ophthalmologists. Sales to or purchase by optometrists or ophthalmologists, in this instance, are taxable at the regular retail rate of sales or use tax which should be charged and collected by the seller at the time of sale. If the use tax is not charged and collected by the out-of-state seller at the time of sale, the purchaser is required to file a use tax return, Form 72-110, covering the tax applicable to such out-of-state purchases.
35 Miss. Code. R. § 4-12-01-100