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Material Purchase Certificate (MPC) Prior to beginning work, the prime contractor (s) is required to apply for a MPC for the contract .You may apply for a MPC on TAP. For non-residential contracts exceeding $75,000.00, the contractor's tax and any use tax due must be paid before work begins.
Contractor's Application for Material Purchase Certificate and/or Contract Qualification. Form_Number. 72-405. sales_72405.pdf 117.03 KB.
This application must be completed by Prime Contractor for each commericial construction contract over $10,000. Tax must be covered by a job or blanket bond if not pre-paid. If the contract is $75,000 or less, and performed by a contractor with a business location inside the State of Mississippi, the tax may be paid on a monthly basis in the ...
Mississippi Power of Attorney and Consent to Disclosure of Tax Information is referred to as MPC. The Mississippi Department of Revenue issues the MPC number as a special identification to companies who register for sales tax reasons.
15 lut 2023 · How does Mississippi's contractor's tax scheme work? Prior to beginning work, the prime contractor is required to apply for a Material Purchase Certificate (MPC) with the MDOR.
13 lut 2023 · If the contract amount exceeds $75,000 for in-state contractors ($10,000 for out-of-state contractors), then the contractor’s tax must either be prepaid or a bond posted. Upon receipt of the requisite prepayment or bond, the MDOR will issue a MPC for the project.
Certificate (MPC) identifying the specific contract before work is begun. Contracts for residential construction are not taxable under Miss. Code Ann. Section 27-65-
