35 Miss. Code. R. 4-10-01-304

Current through December 10, 2024

Section 35-4-10-01-304 - [Effective 12/26/2024]

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 ten thousand dollars ($10,000) shall qualify and pay tax as a contractor instead of the seven percent (7%) retail rate. Activities subject to the seven percent (7%) tax rate 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

Amended 12/26/2024