35 Miss. Code. R. 10-09-308

Purchases of property or services from a local vendor who has acquired the property or services from out of state may qualify for the rebate if:

1. The Mississippi vendor is regularly engaged in the business of providing that same type of good or service.

2. The Mississippi vendor is a permanent business enterprise; and

3. The Mississippi vendor's sales to the motion picture production company are at an arm's length basis as evidenced by an added markup that is consistent with industry norms. The MPPC must not provide any assistance to the local vendor in providing the services or tangible personal property.

Notes

35 Miss. Code. R. 10-09-308

Adopted 5/29/2016 Amended 4/1/2018 Amended 6/24/2021