35 Miss. Code. R. 4-10-01-301

Current through December 10, 2024

Section 35-4-10-01-301 - [Effective 12/26/2024]

A tax of three and one-half percent (31/2%) is levied on the total contract amount or compensation received from all contracts, except contracts for residential construction, that exceed ten thousand dollars ($10,000) when the work to be performed is constructing, building, erecting, repairing, grading, excavating, drilling, exploring, testing or adding to any of the following:

1. Air conditioning system;

2. Bridge;

3. Building;

4. Culvert;

5. Dam;

6. Dock;

7. Drainage or dredging system;

8. Electrical system;

9. Heating system;

10. Highway;

11. Irrigation or water system;

12. Levee or levee system;

13. Pipeline;

14. Power plant;

15. Railway;

16. Reservoir;

17. Sewer;

18. Sidewalk;

19. Storage tank;

20. Street;

21. Tower;

22. Transmission line;

23. Water well;

24. Wharf;

25. Wiring for communication or information systems, or

26. Any other improvement or structure or any part thereof (fences, etc.).

35 Miss. Code. R. 4-10-01-301

Amended 4/1/2018

Amended 12/26/2024