35 Miss. Code R. § 4-10-01-304

Current through June 25, 2024

Section 35-4-10-01-304

A person taxable under Miss. Code Ann. Section 27-65-23 who performs any of the activities listed in section 301 as a prime contractor for compensation in excess of $10,000 shall qualify and pay tax as a contractor in lieu of the tax levied by Miss. Code Ann. Section 27-65-23. Activities so taxed under Miss Code Ann. Section 27-65-23 are:

1. Air conditioning installation or repairs;

2. Electrical work, wiring, and all repairs or installations of electrical equipment;

3. Elevator or escalator installation or repairs;

4. Grading, excavating, ditching, dredging or landscaping;

5. Insulating services or repairs;

6. Plumbing or pipe fitting;

7. Tin and sheet metal work;

8. Welding, etc.

35 Miss. Code. R. § 4-10-01-304

Amended 4/1/2018