Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 12 - Medical
Chapter 03 - Dental Laboratories and Dental Supply Houses
Dental Supply Houses
Section 35-4-12-03-300 - Dental Supply Houses

Sales of raw materials to licensed dental laboratories that become an integral part of a manufactured product are exempt. Sales of manufacturing machinery or machine parts to licensed dental laboratories for use exclusively and directly in the manufacturing process are taxed at the 1 1/2% special rate of tax. The regular retail rate of sales or use tax applies on equipment, tools or supplies sold to dental laboratories and others for use.