35 Miss. Code. R. 10-09-302

Current through October 31, 2024

Section 35-10-09-302

Purchases of services and tangible personal property must be made from a Mississippi Vendor, as defined above, to qualify for the rebate. Payments made to out of state independent contractors or vendors for tangible personal property and services do not qualify for the rebate. Purchases of services from a vendor must satisfy the following five criteria to be eligible for the rebate:

1. The vendor must qualify as a Mississippi vendor;

2. The service must be wholly performed in this state;

3. The payment may not be for a qualified personnel expenditure;

4. The service must be directly attributable to the production; and

5. The transaction must be subject to taxation in this state.

35 Miss. Code. R. 10-09-302

Amended 5/29/2016

Amended 4/1/2018

Amended 6/24/2021