35 Miss. Code. R. 4-10-01-901
Current through December 10, 2024
Purchases by contractors and subcontractors of work equipment, tools, building forms, repair parts for work equipment, and similar items of tangible personal property that do not become component parts of the structure being erected are taxed at the regular retail rate of sales or use tax and any applicable special tax.
35 Miss. Code. R. 4-10-01-901