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 35-4-01-01-403 - Motion Picture Production Companies

The Commissioner requires any entity wishing to take advantage of the reduced manufacturing rate of tax provided for under Miss. Code Ann. Section 27-65-17(e) to obtain a direct pay permit for use in purchasing equipment used in the production of a motion picture, which shall not include the production of television coverage of news and athletic events, or a film, video, television series or commercial that contains any material or performance defined in Miss. Code Ann. Section 97-29-103. The direct pay permit must be provided to vendors in order to make purchases tax exempt. The holder of the permit is responsible for accruing and paying the correct rate of tax on all purchases made which are not exempt. Any direct pay permit issued to a motion picture production company will be production specific and stand rescinded when the production is complete.