35 Miss. Code. R. 4-10-01-303
Current through December 10, 2024
The portion of the total contract price attributable to design or engineering services is excluded from the contractor's tax if the total contract price for the project exceeds one hundred million dollars ($100,000,000); or if the engineering services are performed by a professional engineer, as defined in the Miss. Code Ann. Section 73-13-3, who is the general or prime contractor.
35 Miss. Code. R. 4-10-01-303