35 Miss. Code R. § 4-10-01-305
Current through June 25, 2024
Persons performing any services taxed under Miss. Code Ann. Section 27-65-23 for contracts of $10,000 or less owe the regular retail rate of sales tax on gross income. Persons performing contracts of $10,000 or less that do not include services taxed under Miss. Code Ann. Section 27-65-23 owe no tax on gross income but are required to pay the regular retail rate of sales or use tax on all taxable purchases.
35 Miss. Code. R. § 4-10-01-305