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Mississippi Material Purchase Certificate

Mississippi

Our company is a material supplier. Our customer's role in this new project is a Subcontractor. Our customer gave us an MPC for the general contractor on the project. Our customer's name is not actually on the MPC. Would our customers still be considered tax-exempt?

14 replies

Oct 27, 2020
Tax questions can be very complex. In Mississippi, it appears that subcontractors are exempt from tax requirements in a few specific circumstances. These circumstances appear to include: 1. "Sub-contract with qualified prime contractor for plumbing, heating, air conditioning, excavating, landscaping, electrical work, sheet metal work, insulating, painting, structural steel, paving, concrete foundations, etc." 2. "Sub-contract by a dealer with qualified prime contractor for installed sales of roofing, tile, glass, carpets, fences, awnings, floor coverings and similar personal property." In other circumstances, it appears that at least some tax is required - whether it is tax on gross income, tax on contract price, or tax on purchases of component materials or services. When no tax is required, the sub may use the GC's Material Purchase Certificate, so the sub's name not being included likely should not modify the exemption from those taxes. More information can be found here: https://www.dor.ms.gov/Business/Pages/Construction-Contractors.aspx
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Oct 19, 2022

Purchase certificates are issued to our partners who sell materials to us, who complete the certficate form properly, and offer their material in a manner that minimizes waste. Our form is designed to ensure that you can track the entire process which also check aussiessayreviews.com/assignmenthelper-com-au-review/ as well as provide a helpful overview of our campaign's performance. 

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Apr 14, 2023

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Apr 21, 2023

Regarding taxes, their partners need to take care of Dynamons World with everything. You just need to care about your product.

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Jul 20, 2023

If the contractor still refuses to refund your money, you may need to consider legal action. You can file a complaint with your state contractor licensing board or small claims court. It is important to collect all the house of hazards evidence you have, including text messages, emails and voicemails, to support your case.

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