35 Miss. Code R. § 4-10-01-309
Current through June 25, 2024
Contractor's tax does not apply to the contract price or compensation received to restore, repair, or replace a utility distribution or transmission system (electric, gas, water, sewage, telephone, etc.) damaged by an ice storm, hurricane, flood, tornado, wind, earthquake or other natural disaster if the entity performing the restoration, repair or replacement is reimbursed for its cost only.
35 Miss. Code. R. § 4-10-01-309