35 Miss. Code R. § 4-05-04-103
Current through June 25, 2024
Purchases of building materials (lumber, nails, etc.) to repair damaged portions of a building resulting from infestation and materials (insecticides, pesticides, poison, distillate used in preparing preventive compounds, etc.) for treating are exempt from sales tax when purchased by a termite or pest control business.
35 Miss. Code. R. § 4-05-04-103