35 Miss. Code R. § 4-05-08-301
Current through June 25, 2024
Sales tax is not due on contracts entered into with farmers for the clearing of trees and underbrush when the principle activity contracted for is for land clearing. Contracts that principally involve grading, excavating, ditching, dredging, or landscaping are subject to tax unless such activity is exempted under Miss. Code Ann. Section 27-65-103(d).
35 Miss. Code. R. § 4-05-08-301