35 Miss. Code. R. 4-10-01-801
Current through December 10, 2024
The contract price or compensation received for constructing, building, erecting, repairing, or adding to any building, electrical system, heating system, or any other improvement or structure that is used for or primarily in connection with a residence or dwelling place for human beings is excluded from the three and one-half percent (31/2%) contractor's tax provided by Miss. Code Ann. Section 27-65-21.
35 Miss. Code. R. 4-10-01-801