Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 04 - Retail
Chapter 08 - Sales and Installations of Personal Property
Section 35-4-04-08-501

All sales of concrete and asphalt are taxable at the regular retail rate of tax unless the purchaser provides a valid exemption. A valid exemption means that the purchaser is an entity exempt from sales tax under Miss. Code Ann. Section 27-65-101 through 27-65-111; or that the purchaser holds an MPC number or direct pay permit issued under Miss. Code Ann. Section 27-65-21 or 27-65-93, respectively. Additional information on the treatment of concrete and asphalt sales may be found in Title 35, Mississippi Administrative Code, Part IV, Subpart 10, Chapter 01.