Get MS DoR 72-010 2002

An MPC is issued by the Department of Revenue after a contractor has qualified a project (upon meeting requirements). The certificate allows the prime or general contractor and its sub-contractors to purchase component building materials and component services exempt from sales or use tax.

Accepting a Mississippi Resale Certificate You're in charge of verifying that the buyer has a valid sales tax license and/or tax permit number. ... You've got their information on file and you've verified that they have a valid tax permit number. But on this sale, they mention that the goods will not be resold.

Does sales tax accept out-of-state resale certificates? Yes! At the time of publication, the Mississippi Department of Revenue is accepting out-of-state resale certificates.

The Mississippi Mississippi Department of Revenue holds that such purchases are tax exempt. ... It is up to you to collect a Mississippi sales tax exemption certificate at the point of sale and to keep it on file.

Resale numbers are issued by state governments. Typically, you apply for a number from your state's tax agency, which issues you a resale license, permit or certificate bearing the number. Then, when you make purchases that aren't subject to sales tax, you provide the merchant your license or certificate number.

If you have a business through which you are purchasing products for resale, you should have a reseller's permit, also known as a resale number, reseller's license, or sales tax identification number. This permit allows you to collect and remit sales tax to your state Department of Revenue.

Are services subject to sales tax in Mississippi? "Goods" refers to the sale of tangible personal property, which are generally taxable. "Services" refers to the sale of labor or a non-tangible benefit. In Mississippi, specified services are taxable.

Sales Tax. All sales of tangible personal property in the State of Mississippi are subject to the regular retail rate of sales tax (7%) unless the law exempts the item or provides a reduced rate of tax for an item. The tax is based on gross proceeds of sales or gross income, depending on the type of business.

Generally, tax is due on the entire amount charged for a taxable service, including items such as labor, materials and mileage charges, even if separately stated.

In 13 states, all purchases of inputs by charities or nonprofits are exempt from the sales tax, and in another 13 states, nonprofit hospital purchases are specifically exempt. Seven states exempt inputs purchased by all hospitals. ... Oklahoma's tax is upside-down: it taxes hospitals' inputs but exempts retail sales.

Mississippi: Sales Tax Handbook To learn more, see a full list of taxable and tax-exempt items in Mississippi. In the state of Mississippi, any gratuities that are distributed to employees are not considered to be taxable. Sales of grocery food are subject to sales tax in Mississippi.

There is no overall exemption from sales tax in Mississippi that applies to churches; however, 501(c)(3) churches in Mississippi are exempt from sales tax on purchases of electricity, gases, other fuels and potable water used on property that is primarily used for religious or educational purposes.

Under American tax law, churches are exempt from having to pay federal, state, and local taxes. ... For purposes of U.S. tax law, churches are considered to be public charities, also known as Section 501(c)(3) organizations. As such, they are generally exempt from federal, state, and local income and property taxes.

Services in Mississippi are generally not taxable. But watch out if the service you provide includes creating or manufacturing a product, or installing or repairing a product you've sold, you may have to deal with the sales tax on products. Tangible products are taxable in Mississippi, with a few exceptions.

The Mississippi (MS) state sales tax rate is currently 7%. Depending on local municipalities, the total tax rate can be as high as 8%.