Statutes, codes, and regulations
Mississippi Administrative Code
Title 35 - Department of RevenuePart 4 - Sales and Use TaxSubpart 05 - Services
Chapter 08 - Grading, Ditching, Dredging or Landscaping
Section 35-4-05-08-101

35 Miss. Code R. § 4-05-08-101

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Current through June 25, 2024
Section 35-4-05-08-101

Pursuant to Miss. Code Ann. Section 27-65-23, persons engaged in the business of performing services of grading, excavating, ditching, dredging, or landscaping are liable for sales tax at the regular rate of tax on gross income except as otherwise provided.

35 Miss. Code. R. § 4-05-08-101