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 35-4-10-02-501

35 Miss. Code R. § 4-10-02-501

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Current through June 25, 2024
Section 35-4-10-02-501

Directional drilling is subject to the regular retail rate of tax unless it is performed by the drilling contractor. If the directional drilling is performed by the drilling contractor, it is subject to the contractor's tax as a part of the drilling contract.

35 Miss. Code. R. § 4-10-02-501