Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 01 - Administrative
Chapter 01 - Direct Payment of Sales or Use Tax to the State in Lieu of Payment to Seller
Section 35-4-01-01-401 - Contractor

A contractor may obtain a letter granting the authority to purchase freestanding tangible personal property tax free to resell to an exempt entity in the performance of its construction project or for jobs where the contractor is purchasing manufacturing or process machinery for sale to an entity financing its project with bond proceeds or for an entity holding a valid statutory exemption.