Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 04 - Retail
Chapter 05 - Printing Industry
Section 35-4-04-05-103

Purchases by a printer of ink, printing stock, staples, stapling wire, binding twine, glue and other tangible personal property which become a component part of the printed matter, or are coated upon or impregnated therein, are purchases of raw materials and exempt from tax. Purchases of component materials which are used or consumed by the printer in the fabrication of plates incidental to a customer printing job are likewise deemed to be component materials and exempt from tax provided that title to such property passes to the customer.