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 35-4-07-03-202

"Manufacturing" refines, improves, changes the condition of raw materials, or converts the form of the materials into new, different, or more useful property and includes the fabrication or production of special made-to-order articles and the generation of electricity. A person who is engaged in manufacturing and non-manufacturing activities may be classified as a manufacturer provided that said manufacturing activities are operated as a separate business or division.