35 Miss. Code. R. 4-06-01-502
Current through December 10, 2024
Contributions to line extensions or relocations (aid to construction) made during construction of a residence when billed to the contractor are taxable at the regular retail rate. All charges billed to the homeowner are residential and exempt. Utilities billed to a contractor for temporary use during construction are taxable at the regular retail rate.
35 Miss. Code. R. 4-06-01-502