Statutes, codes, and regulations
Mississippi Administrative Code
Title 35 - Department of RevenuePart 4 - Sales and Use TaxSubpart 10 - Construction and Oil FieldChapter 02 - Construction Equipment - Dealers
[Effective until 12/26/2024] Qualifications and Payment of Tax
Section 35-4-10-02-201 - [Effective until 12/26/2024]

35 Miss. Code. R. 4-10-02-201

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Current through December 10, 2024
Section 35-4-10-02-201 - [Effective until 12/26/2024]

The contractor's tax together with any use tax due must be paid before work is begun on contracts exceeding $75,000 unless a surety bond is filed with the State Tax Commission for these taxes (Section 27-65-21). (See "Bond Requirement".)

35 Miss. Code. R. 4-10-02-201