37 Miss. Code R. § 1-7401-03000-101
In accordance with Federal Highway Administration Federal-Aid Policy Guide CFR 23 Section 635.116, and the Mississippi Standard Specifications for Road and Bridge Construction, the prime contractor is required to perform with its own organization contract work amounting to not less than 40 percent of the total contract price excluding any identified specialty items. Specialty items may be performed by subcontract and the amount of any such specialty items so performed may be deducted from the total original contract before computing the amount of work required to be performed by the prime contractor's own organization. The contract amount upon which the foregoing 40 percent requirement is computed includes the cost of materials and the manufactured products which are to be purchased or produced by the prime contractor under the contract provisions.
37 Miss. Code. R. § 1-7401-03000-101