Statutes, codes, and regulations
Mississippi Administrative Code
Title 35 - Department of RevenuePart 4 - Sales and Use TaxSubpart 10 - Construction and Oil FieldChapter 02 - Construction Equipment - Dealers
[Effective until 12/26/2024] Tax Rates and Activities Taxed
Section 35-4-10-02-301 - [Effective until 12/26/2024]

35 Miss. Code. R. 4-10-02-301

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Current through December 10, 2024
Section 35-4-10-02-301 - [Effective until 12/26/2024]

Contracts of $10,000 or less and oil field services involving activities other than those listed in the preceding paragraph are taxed at the regular retail rate of tax on the gross income of the business as provided by Section 27-65-23 of the Sales Tax Law.

35 Miss. Code. R. 4-10-02-301