Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 10 - Construction and Oil Field
Chapter 01 - Construction Contractors
Section 35-4-10-01-502

The contractor and his subcontractors shall provide their vendors with the MPC number when purchasing component materials. The vendors shall list the MPC number on each sales invoice as a prerequisite to claiming the exemption. Contractors and subcontractors incorrectly using an MPC number to purchase non-component materials or services will be held liable for the applicable sales tax due on their purchases. See Mississippi Department of Revenue vs Hotel and Restaurant Supply 192 So.3d 942. Vendors who incorrectly accept an MPC number to exempt the sale of consumables or services such as rental of construction and related equipment will be liable for the applicable sales tax due.