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 35-4-07-03-503

Purchases of machinery, tools or repair parts or replacements, fuel or supplies used directly in manufacturing, converting, or repairing ships of three thousand (3,000) tons load displacement and over are exempt from sales or use tax. However, purchases of office and plant supplies or other equipment not directly used on the ship being built, converted, or repaired are subject to the regular retail rate of sales or use tax.