Statutes, codes, and regulations
Mississippi Administrative Code
Title 35 - Department of RevenuePart 4 - Sales and Use TaxSubpart 10 - Construction and Oil FieldChapter 02 - Drilling Contractors (Oil and Gas Wells)
Sales or Use Tax on Purchases
Section 35-4-10-02-500 - Sales or Use Tax on Purchases

35 Miss. Code R. § 4-10-02-500

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Current through June 25, 2024
Section 35-4-10-02-500 - Sales or Use Tax on Purchases

Drilling contractors and operators are required to pay retail sales or use tax on the purchase of all equipment, materials or supplies. Material Purchase Certificates are not issued to drilling contractors.

35 Miss. Code. R. § 4-10-02-500