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 35-4-10-01-506

The purchase price or sales price of non-component materials is taxed as a withdrawal of stock at the regular seven percent (7%) retail rate and any applicable special tax levy when these items are purchased exempt with an MPC. The sales tax on purchases of non-component materials should be reported on the contractor's or subcontractor's Sales Tax return. Any special tax levy should be reported by the contractor or subcontractor on their sales tax return at the applicable rate.