Statutes, codes, and regulations
Mississippi Administrative Code
Title 35 - Department of RevenuePart 4 - Sales and Use TaxSubpart 10 - Construction and Oil Field
Chapter 01 - Construction Contractors
Section 35-4-10-01-304

35 Miss. Code. R. 4-10-01-304

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Current through January 14, 2025
Section 35-4-10-01-304

A person taxable under Miss. Code Ann. Section 27-65-23 who performs any of the activities listed in section 301 as a prime contractor for compensation in excess of ten thousand dollars ($10,000) shall qualify and pay tax as a contractor instead of the seven percent (7%) retail rate. Activities subject to the seven percent (7%) tax rate are:

1. Air conditioning installation or repairs.
2. Electrical work, wiring, and all repairs or installations of electrical equipment.
3. Elevator or escalator installation or repairs.
4. Grading, excavating, ditching, dredging, or landscaping.
5. Insulating services or repairs.
6. Plumbing or pipe fitting.
7. Tin and sheet metal work.
8. Welding, etc.

35 Miss. Code. R. 4-10-01-304

Amended 4/1/2018
Amended 12/26/2024