35 Miss. Code R. § 4-04-08-101
Current through June 25, 2024
Any person selling and installing personal property as a business activity is taxed by Miss. Code Ann. Section 27-65-17 on gross proceeds of sales, which include installation charges as defined by Miss. Code Ann. Section 27-65-3. Persons not in the business of selling who only install the owner's personal property are not subject to tax on labor charged to the owner unless taxed as a service provided by Miss. Code Ann. Section 27-65-23.
35 Miss. Code. R. § 4-04-08-101