35 Miss. Code. R. 4-05-07-101
Current through October 31, 2024
Sales of tangible personal property are taxed by Miss. Code Ann. Section 27-65-17 on the total gross proceeds of sales. Sales of certain services are taxed by Miss. Code Ann. Section 27-65-23 on gross income. Gross proceeds of sales include, but are not limited to, design, engineering and other professional services utilized in or related to the sale, manufacture and/or installation of tangible personal property when the service is billed by the seller, regardless of the method billed. Gross income also includes income received from design, engineering and other professional services utilized in or related to performing a taxable service under Miss. Code Ann. Section 27-65-23.
35 Miss. Code. R. 4-05-07-101