The Mississippi sales tax rule on electric power, light, gas, and other fuel distributors has been updated to require that manufacturers holding a valid direct pay permit must provide the pay permit to its utility providers for all utility purchases. The manufacturer will not be charged any tax by the utility provider and will be responsible for remitting the correct tax directly to the Tax Commission. Any business not holding a direct pay permit, but eligible for the reduced 1.5% rate of tax, must contact the Tax Commission for a letter authorizing its eligibility to purchase its electricity and natural gas at the reduced rate. (Sales Tax Rule 1, effective June 23, 2005)