Persons performing contracts or providing services for TV cable or subscription companies are taxable as follows:
1. Hook-up, repair or any service on a TV cable transmission line, which is to be resold, is not subject to sales tax. Such sub services are taxable at the regular retail rate of tax when resold to a consumer.2. Services or repairs on a TV cable transmission line, which are not for resale, are taxable at the regular retail rate of tax.3. Contracts (on a project basis) in excess of $10,000 are taxable at the 3 1/2% contractor's rate of tax levied by Section 27-65-21. This would include contracts for pre-wiring a building or complex, except for residential construction, when performed for an owner. Compensation received for work which is to be resold to a consumer (example: hook-up service for residences) should not be included in the total contract receipts when properly identified.4. Subcontracts performed for general contractors on qualified jobs are not subject to sales tax.35 Miss. Code. R. § 4-06-05-200