35 Miss. Code. R. 4-10-03-202
Current through January 14, 2025
Charges for transportation, outside an oil or gas field, in connection with rigging up or rigging down are not includable in taxable receipts. Companies that rig up or down a derrick in connection with hauling said derrick are deemed to be in the transportation business and are subject to tax only on the portion of the service performed in the oil or gas field. Transportation from one location in a field to another location in the same field is considered an oil field service taxable at the four and one-half percent (41/2 %) retail rate of sales tax.
35 Miss. Code. R. 4-10-03-202