35 Miss. Code R. § 4-05-07-103
Current through June 25, 2024
For contracts or activities subject to the tax levied by Miss. Code Ann. Section 27-65-21, the portion of the contract for engineering services may be excluded from the total contract price if the engineering services are performed by a professional engineer as defined in Miss. Code Ann. Section 73-13-3, who is also the general or prime contractor on the contract.
35 Miss. Code. R. § 4-05-07-103