Form 72-15-08 "Direct Pay Permit Application" - Mississippi

What Is Form 72-15-08?

This is a legal form that was released by the Mississippi Department of Revenue - a government authority operating within Mississippi. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • The latest edition provided by the Mississippi Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a printable version of Form 72-15-08 by clicking the link below or browse more documents and templates provided by the Mississippi Department of Revenue.

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Download Form 72-15-08 "Direct Pay Permit Application" - Mississippi

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Direct Pay Permit Application
To Remit Sales and Use Tax Direct to the Mississippi Department of Revenue
Form 72-15-08
TAXPAYER INFORMATION
1.
5.
_______________________________________________
________________________________________________
Legal Name of Business
Name of County Where Facility Is Located
2.
6.
_______________________________________________
________________________________________________
Mailing Address
Physical Address
(Do not enter P.O. Box)
3.
7.
_______________________________________________
________________________________________________
City
State
Zip Code
City
State
Zip Code
4.
8.
_______________________________________________
Use Tax Account Number: ________-________
Doing Business As (DBA)
Check Purpose for Requesting Direct Pay Permit:
Qualified Industry (Check One):
Casino
Economic Incentive
Manufacturer
Producers of Oil & Gas
Public Utility
Other
The Permit to remit tax directly to the Mississippi Department of Revenue is only available to certain eligible industries due to multiple rates of tax. All other
industries must remit tax to the vendors.
Aerospace Industry Enterprises Exemption
MDA Certificate Number: ___________________ (Required)
Available for a business enterprise certified by the MDA as aerospace industry enterprises ONLY on the purchase of component building materials and
equipment, or the lease of machinery and equipment, used in the initial construction or expansion of the enterprise.
Bond Financing Exemption (Check One):
Industrial Revenue Development Bond
Rural Economic Development Bond
Available for an eligible business that has obtained bond financing through the MBFC. MBFC Certificate Number: ___________________ (Required)
Broadband Technology Exemption
Available for telecommunication businesses on the purchase of equipment used in the deployment of broadband technology.
Clean Energy Business Enterprises Exemption
MDA Certificate Number: ___________________ (Required)
Available for certain clean energy business enterprises that locate or expand in this state with a minimum capital investment of fifty million dollars
($50,000,000) and the creation of two hundred fifty (250) new, full-time jobs.
Construction or Expansion Exemption
MDA Certificate Number: ___________________ (If Applicable)
Available for the construction or expansion of certain businesses.
Data Center Enterprises Exemption
MDA Certificate Number: ___________________ (Required)
Available for any business enterprise owning or operating a data center with a minimum capital investment in Mississippi of fifty million dollars
($50,000,000) and creates at least fifty (50) new, full-time jobs with an annual salary of at least one hundred fifty percent (150%) of the average annual wage
in this state.
GAP Area Exemption
MDA Certificate Number: ___________________ (Required)
Available for a qualified business within a Growth and Prosperity (GAP) Area for a ten (10) year period ONLY on component materials, machinery and
equipment used in the initial construction or expansion of the business in the GAP Area.
Health Care Industry Zone Exemption
MDA Certificate Number: ___________________ (Required)
Available for a qualified business located within a Health Care Industry Zone ONLY on component materials used in the initial construction, addition or
improvement of a health care facility, and machinery and equipment for use in such facility.
Major Economic Impact Project Exemption
MDA Certificate Number: ___________________ (Required)
Entities establishing or operating as a Major Economic Impact Project, as defined by Miss. Code Ann. Section 57-75-5(f), must obtain a direct pay permit.
Motion Picture Production
MDA Certificate Number: ___________________ (Required)
Available for production companies on the purchase of equipment used in the production of a motion picture.
National/ Regional Headquarters Exemption
Available for an eligible business that creates, transfers, or expands its national or regional headquarters for component materials used in the construction,
addition or improvement of a building and machinery and equipment for use in the facility.
This Application is hereby made for permission to pay Mississippi Sales and Use Tax directly to the Mississippi Department of Revenue on purchases in lieu
of paying to the vendor. The Direct Pay Permit number should be furnished to vendors so that the retail sales or use tax will not be charged only on the
qualified purchases. Full responsibility is hereby assumed for the payment of ALL sales and use tax on purchases, at the appropriate rate of tax, EXCEPT for
the tax due on the production of mineral and natural resource products and the contractors’ tax due on taxable contracts while the permit is in effect. All sales
and use tax due on purchases will be paid under the use tax number and reported on the appropriate form. For businesses which receive a Direct Pay Permit
for the incentive only, the permit will no longer be effective and will stand rescinded when the project is complete. After this date, tax will be remitted to all
vendors in the normal course of business.
________________________________________________________
________________________________________________________
Printed Name
Signature
(______)__________________________
________________________________________
_______________________________
Date
Telephone Number
Title
Direct Pay Permit Application
To Remit Sales and Use Tax Direct to the Mississippi Department of Revenue
Form 72-15-08
TAXPAYER INFORMATION
1.
5.
_______________________________________________
________________________________________________
Legal Name of Business
Name of County Where Facility Is Located
2.
6.
_______________________________________________
________________________________________________
Mailing Address
Physical Address
(Do not enter P.O. Box)
3.
7.
_______________________________________________
________________________________________________
City
State
Zip Code
City
State
Zip Code
4.
8.
_______________________________________________
Use Tax Account Number: ________-________
Doing Business As (DBA)
Check Purpose for Requesting Direct Pay Permit:
Qualified Industry (Check One):
Casino
Economic Incentive
Manufacturer
Producers of Oil & Gas
Public Utility
Other
The Permit to remit tax directly to the Mississippi Department of Revenue is only available to certain eligible industries due to multiple rates of tax. All other
industries must remit tax to the vendors.
Aerospace Industry Enterprises Exemption
MDA Certificate Number: ___________________ (Required)
Available for a business enterprise certified by the MDA as aerospace industry enterprises ONLY on the purchase of component building materials and
equipment, or the lease of machinery and equipment, used in the initial construction or expansion of the enterprise.
Bond Financing Exemption (Check One):
Industrial Revenue Development Bond
Rural Economic Development Bond
Available for an eligible business that has obtained bond financing through the MBFC. MBFC Certificate Number: ___________________ (Required)
Broadband Technology Exemption
Available for telecommunication businesses on the purchase of equipment used in the deployment of broadband technology.
Clean Energy Business Enterprises Exemption
MDA Certificate Number: ___________________ (Required)
Available for certain clean energy business enterprises that locate or expand in this state with a minimum capital investment of fifty million dollars
($50,000,000) and the creation of two hundred fifty (250) new, full-time jobs.
Construction or Expansion Exemption
MDA Certificate Number: ___________________ (If Applicable)
Available for the construction or expansion of certain businesses.
Data Center Enterprises Exemption
MDA Certificate Number: ___________________ (Required)
Available for any business enterprise owning or operating a data center with a minimum capital investment in Mississippi of fifty million dollars
($50,000,000) and creates at least fifty (50) new, full-time jobs with an annual salary of at least one hundred fifty percent (150%) of the average annual wage
in this state.
GAP Area Exemption
MDA Certificate Number: ___________________ (Required)
Available for a qualified business within a Growth and Prosperity (GAP) Area for a ten (10) year period ONLY on component materials, machinery and
equipment used in the initial construction or expansion of the business in the GAP Area.
Health Care Industry Zone Exemption
MDA Certificate Number: ___________________ (Required)
Available for a qualified business located within a Health Care Industry Zone ONLY on component materials used in the initial construction, addition or
improvement of a health care facility, and machinery and equipment for use in such facility.
Major Economic Impact Project Exemption
MDA Certificate Number: ___________________ (Required)
Entities establishing or operating as a Major Economic Impact Project, as defined by Miss. Code Ann. Section 57-75-5(f), must obtain a direct pay permit.
Motion Picture Production
MDA Certificate Number: ___________________ (Required)
Available for production companies on the purchase of equipment used in the production of a motion picture.
National/ Regional Headquarters Exemption
Available for an eligible business that creates, transfers, or expands its national or regional headquarters for component materials used in the construction,
addition or improvement of a building and machinery and equipment for use in the facility.
This Application is hereby made for permission to pay Mississippi Sales and Use Tax directly to the Mississippi Department of Revenue on purchases in lieu
of paying to the vendor. The Direct Pay Permit number should be furnished to vendors so that the retail sales or use tax will not be charged only on the
qualified purchases. Full responsibility is hereby assumed for the payment of ALL sales and use tax on purchases, at the appropriate rate of tax, EXCEPT for
the tax due on the production of mineral and natural resource products and the contractors’ tax due on taxable contracts while the permit is in effect. All sales
and use tax due on purchases will be paid under the use tax number and reported on the appropriate form. For businesses which receive a Direct Pay Permit
for the incentive only, the permit will no longer be effective and will stand rescinded when the project is complete. After this date, tax will be remitted to all
vendors in the normal course of business.
________________________________________________________
________________________________________________________
Printed Name
Signature
(______)__________________________
________________________________________
_______________________________
Date
Telephone Number
Title