35 Miss. Code. R. 4-10-01-201 - [Effective 12/26/2024]

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.

Notes

35 Miss. Code. R. 4-10-01-201
Amended 4/1/2018 Amended 12/26/2024

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