The Mississippi sales and use tax regulation concerning construction contractors has been amended to reflect that any individual with a valid sales tax number who is buying concrete or asphalt to use in the performance of a taxable service is considered the consumer and must pay tax to the vendor at the time of purchase. Additionally, any individual purchasing or producing concrete or asphalt outside the state of Mississippi for delivery and use in the state is required to remit use tax on the purchase price of the products. (Sales Tax Regulation 41, Mississippi State Tax Commission, effective June 1, 2007)