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 35-4-07-03-502

Sales of tangible personal property by the manufacturer or custom processor are exempt on the gross proceeds of sale when shipped, transported, or exported from the State and first use occurs in another state or country, whether such shipment is made by the seller, purchaser, or any third party. The activities of providing instructions, training, or allowing an inspection of the property between the seller and the buyer prior to the shipment of property does not establish a first use in the State of Mississippi.