Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 07 - Manufacturing and Production
Chapter 03 - Manufacturers and Custom Processors
Section 35-4-07-03-201
Universal Citation: MS Code of Rules 35-4-07-03-201
Current through September 24, 2024
A "manufacturer" is defined as a person who is exclusively or predominately engaged in the business of fabricating, compounding, or creating from his own raw materials or ingredients any tangible personal property through the application of skill and labor, either by hand or through the use of machinery, for sale or rental through the regular channels of trade
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