35 Miss. Code R. § 4-10-01-301

Current through June 25, 2024

Section 35-4-10-01-301

A tax of 31/2% is levied on the total contract amount or compensation received from all contracts, except contracts for residential construction, that exceed $10,000 when the work to be performed is constructing, building, erecting, repairing, grading, excavating, drilling, exploring, testing or adding to any of the following:

1. Air conditioning system

2. Bridge

3. Building

4. Culvert

5. Dam

6. Dock

7. Drainage or dredging system

8. Electrical system

9. Heating system

10. Highway

11. Irrigation or water system

12. Levee or levee system

13. Oil or gas well

14. Pipeline

15. Power plant

16. Railway

17. Reservoir

18. Sewer

19. Sidewalk

20. Storage tank

21. Street

22. Tower

23. Transmission line

24. Water well

25. Wharf

26. Wiring for communication or information systems

27. Any other improvement or structure or any part thereof (fences, etc.)

35 Miss. Code. R. § 4-10-01-301

Amended 4/1/2018