35 Miss. Code R. § 4-05-07-102
Current through June 25, 2024
Contracts or activities subject to the tax levied by Miss. Code Ann. Sections 27-65-21 and 27-65-24 are taxable on the total contract price or compensation received from such contract or activity. However, if the contract price for a project exceeds the sum of one hundred million dollars ($100,000,000.00), the portion of the total contract price attributable to design or engineering services shall be excluded from the basis of the contract price for purposes of determining tax due.
35 Miss. Code. R. § 4-05-07-102